costacctg13_sm_ch05

5 48 540 3040mins activitybasedcostingcosthierarchy 1

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Unformatted text preview: 4,000) 3,168,000 Total direct costs 8,140,000 Indirect costs Soldering ($0.60 ´ 1,185,000; $0.60 ´ 385,000) 711,000 Shipments ($43 ´ 16,200; $43 ´ 3,800) 696,600 Quality control ($16 ´ 56,200; $16 ´ 21,300) 899,200 Purchase orders ($5 ´ 80,100; $5 ´ 109,980) 400,500 Machine power ($0.30 ´ 176,000; $0.30 ´ 16,000) 52,800 Machine setups ($25 ´ 16,000; $25 ´ 14,000) 400,000 Total indir ect costs 3,160,100 Total costs $11,300,100 Regal $2,336,000 168,000 288,000 2,792,000 231,000 163,400 340,800 549,900 4,800 350,000 1,639,900 $4,431,900 5-46 Profitability analysis Revenues Cost of goods sold Gross margin Per­unit calculat ions: Units so ld Selling price ($19,800,000 ¸ 22,000; $4,560,000 ¸ 4,000) Cost of goods sold ($11,300,100 ¸ 22,000; $4,431,900 ¸ 4,000) Gross margin Gross margin percentage Monarch $19,800,000 11,300,100 $ 8,499,900 Regal $4,560,000 4,431,900 $ 128,100 Total $24,360,000 15,732,000 $ 8,628,000 22,000 4,000 $900.00 $1,140.00 513.64 $386.36 42.9% 1,107.98 $ 32.02 2.8% 2. Applewood’s simple costing system allocates all manufacturing overhead other than machine costs on the basis of machine­hours, an output unit­...
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