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Exercise 2.11Cost Assignment MethodsNizam Company produces speaker cabinets. Recently, Nizam switched from a traditional departmental assembly line system to a manufacturing cell in orderto produce the cabinets. Suppose that the cabinet manufacturing cell is the cost object. Assume that all or a portion of the following costs must be assignedto the cell:Required:Identify which cost assignment method would likely be used to assign the costs of each of the following activities to the cabinet manufacturing cell: directtracing, driver tracing, or allocation. When driver tracing is selected, identify a potential activity driver that could be used for the tracing. If direct tracing orallocation is selected, choose "no potential driver" from the 2nd column dropdown box.a.Depreciation on electric saws, sanders, and drills used to produce the cabinetsb.Power to heat and cool the plant in which the cell is locatedc.Salary of cell supervisord.Wood used to produce the cabinet housingse.Maintenance for the cell's equipment (provided by the maintenance department)f.Labor used to cut the wood and to assemble the cabinetsg.Replacement sanding beltsh.Cost of janitorial services for the plantAllocationno potential driveri.Ordering costs for materials used in productionDriver tracingnumber of ordersj.The salary of the industrial engineer (she spends about 20 percent of her time on work for the cell)Driver tracingnumber of engineering hoursk.Cost of maintaining plant and groundsAllocationno potential driverl.Cost of plant's personnel officeDriver tracingdirect labor hoursm.Depreciation on the plantAllocationno potential drivern.Plant receptionist's salary and benefitsAllocationno potential drivereBook