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Unformatted text preview: different types o f jo bs, or, it may choose to market standard jo bs more aggressively than before. Quikprint can also use the ABC informat ion to improve its own operations. It could examine each of the indirect cost categories and analyze whether it would be possible to deliver the same level of service, but consume fewer indirect resources, or find a way to reduce the per unitcostdriver cost of so me of those indirect resources. 511 522 (25 min.) 1. Allocation of costs to activities, unused capacity. Percentage of Costs Used by Each Activity Indirect Resources Teachers’ salaries and benefits Principals’ salaries and benefits Facilities cost Office staff salaries and benefits Sports program staff salaries and benefits Academic Instruction 60% 10% 35% 5% 35% Administration 20% 60% 15% 60% 10% Sports Training 8% 5% 45% 10% 45% Community 2009 Relationships Expenditures 12% $4,000,000 25% 400,000 5% 2,600,000 25% 300,000 10% 500,000 $7,800,000 Actual Resource Cost Used by Each Activity Indirect Resources Teachers’ salaries and benefits Principals’ salarie...
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This note was uploaded on 10/11/2010 for the course ACCT 321 taught by Professor Cole during the Spring '10 term at University of Miami.
- Spring '10
- Cost Accounting