costacctg13_sm_ch05

B developing a reliable data base on the chosen cost

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Unformatted text preview: $ 39,060 Total $ 125,460 14,805 50,220 33,724 7,800 $ 168,649 ÷ 1,485 $ 113.57 4,487 26,366 10,219 7,200 $ 72,572 ÷450 $ 161.27 2,692 20,925 6,132 6,000 $ 74,809 ÷270 $ 277.07 21,984 97,511 50,075 21,000 $ 316,030 4. By dividing the full cost of each service line by the number of participants, Annie can see that fitness classes should be charged a higher price. Most of the higher unit cost is attributable to the cost of Aerobic instructors. Besides cost data, Annie should also consider a variet y of other factors before setting the price for each service. Examples of other issues she should consider include the act ions of co mpet itors in her market, and the qualit y o f her facilit ies and instructors. 5-34 5­34 (30–40 min.) Activity­based costing, merchandising. 1. General Supermarket Drugstore Chains Chains $3,708,000 $3,150,000 3,600,000 3,000,000 $ 108,000 $ 150,000 Mom­and­Pop Single Stores Total $1,980,000 $8,838,000 1,800,000 8,400,000 $ 180,000 $ 438,000 301,080 $ 136,920 9.09% Revenues Cost of g...
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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.

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