Kimmel_Accounting_4e_ExcelWorkingPapers_Ch17_Revised

Kimmel_Accounting_4e_ExcelWorkingPapers_Ch17_Revised - Name...

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153 Name Chapter 17 Brief Exerc Section Date BE17-1 1 (a) 2 3 4 5 6 (b) 7 8 9 (c) 10 11 12 13 14 15 16 BE17-2 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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153 cises 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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154 Name Chapter 17 Brief Exercises Section Date BE17-3 1 Activity Cost Driver 1 2 Materials handling 2 3 Machine setups 3 4 Factory machine maintenance 4 5 Factory supervision 5 6 Quality control 6 7 7 8 8 9 9 10 10 11 BE17-4 11 12 (a) 12 13 (b) 13 14 (c) 14 15 (d) 15 16 (e) 16 17 (f) 17 18 (g) 18 19 19 20 20 21 BE17-5 21 22 Machine setups 22 23 23 24 24 25 Machining 25 26 26 27 27 28 Inspections 28 29 29 30 30 31 31 32 BE17-6 Expected Use of 32 33 Estimated Cost Drivers per Activity-Based 33 34 Activity Cost Pool Overhead Activity Overhead Rates 34 35 35 36 Designing $450,000 10,000 Designer hours 36 37 Sizing and cutting 4,000,000 160,000 Machine hours 37 38 Stitching and trimming 1,440,000 80,000 Labor hours 38 39 Wrapping and packing 336,000 32,000 Finished units 39 40 40
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154
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155 Name Chapter 17 Brief Exercises Continued Section Date BE17-7 1 Expected Use of 1 2 Estimated Cost Drivers per Activity-Based 2 3 Activity Cost Pool Overhead Activity Overhead Rates 3 4 4 5 Ordering and receiving $90,000 12,000 Orders 5 6 Etching 480,000 60,000 Machine hours 6 7 Soldering 1,760,000 440,000 Labor hours 7 8 8 9 Overhead Total Overhead 9 10 Cost Drivers Rates Applied 10 11 11,000 Orders 11 12 50,000 Machine hours 12 13 500,000 Labor hours 13 14 14 15 BE17-8 15 16 (a) 16 17 (b) 17 18 (c) 18 19 (d) 19 20 (e) 20 21 (f) 21 22 (g) 22 23 (h) 23 24 24 25 BE17-9 25 26 Value-added Activities Hours 26 27 27 28 28 29 29 30 30 31 31 32 Non-value-added Activites Hours 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40
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155
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156 Name Chapter 17 Brief Exercises Concluded Section Date BE17-10 1 (a) 1 2 (b) 2 3 (c) 3 4 (d) 4 5 (e) 5 6 (f) 6 7 (g) 7 8 (h) 8 9 (i) 9 10 (j) 10 11 11 12 BE17-11 12 13 (a) 13 14 (b) 14 15 (c) 15 16 (d) 16 17 (e) 17 18 (f) 18 19 (g) 19 20 (h) 20 21 21 22 BE17-12 22 23 (a) Expected Use of 23 24 Estimated Cost Drivers per Activity-Based 24 25 Activity Cost Pool Overhead Activity Overhead Rates 25 26 26 27 Product design $40,000 10 changes 27 28 Machining 300,000 150,000 Machine hours 28 29 Material handling 100,000 100 set-ups 29 30 30 31 31 32 (b) 32 33 Activity Level of Activity 33 34 Product design 34 35 Machining 35 36 Material handling 36 37 37 38 38 39 39 40 40
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156
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157 Name Chapter 17 DO IT! 17-1 and 17-2 Section Date DO IT! 17-1 1 1. 1 2 2. 2 3 3. 3 4 4. 4 5 5. 5 6 6 7 DO IT! 17-2 7 8 (a) Computations of activity-based overhead rates per cost driver: 8 9 Expected Use of 9 10 Estimated Cost Drivers per Activity-Based 10 11 Activity Cost Pool Overhead Activity Overhead Rates 11 12 12 13 Machine setup $16,000 40 set-ups 13 14 Machining 110,000 5,000 Machine hours 14 15 Packing 30,000 500 orders 15 16 $156,000 16 17 17 18 (b) See next page. 18 19
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Kimmel_Accounting_4e_ExcelWorkingPapers_Ch17_Revised - Name...

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