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250B 2008 spring

250B 2008 spring - Activity cost pools Making windows...

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Activity cost pools Making windows Processing orders Customer relations Other Production Dpartment: Indirect factory wages $60,000 $120,000 $24,000 $36,000 Production equipment depreciation 200000 0 0 50000 Other factory costs 44000 0 0 66000 General Administrative Department: Administrative wages and salaries 0 60000 84000 96000 Office expenses 0 12000 18000 30000 Marketing Department: Marketing expenses 0 0 210000 70000 Total cost $304,000 $192,000 $336,000 $348,000
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Total $240,000 250000 110000 240000 60000 280000 $1,180,000
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Activity cost pools Making windows Processing orders Customer relations Other Total activity 80000 1000 200 N/A DLHours orders customers N/A Production Dpartment: Indirect factory wages $0.75 $120 $120 Production equipment depreciation 2.5 0 0 Other factory costs 0.55 0 0 General Administrative Department: Administrative wages and salaries 0 60 420 Office expenses 0 12 90 Marketing Department: Marketing expenses 0 0 1050 Total 3.8 192 1680
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Action Analysis Cost Matrics for Milpitas Builders Activity cost pools Making windows Processing orders Customer relations Total Total activity 250 2 1 DLHours orders customers Production Dpartment: Indirect factory wages $187.50 $240 $120 $547.50
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