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Exercise 4-3 a1-a2, b1-b2 (Video) (Part Level Submission) EcoFabrics has budgete

ID: 2338331 • Letter: E

Question

Exercise 4-3 a1-a2, b1-b2 (Video) (Part Level Submission)

EcoFabrics has budgeted overhead costs of $1,181,250. It has allocated overhead on a plantwide basis to its two products (wool and cotton) using direct labor hours which are estimated to be 562,500 for the current year. The company has decided to experiment with activity-based costing and has created two activity cost pools and related activity cost drivers. These two cost pools are cutting (cost driver is machine hours) and design (cost driver is number of setups). Overhead allocated to the cutting cost pool is $450,000 and $731,250 is allocated to the design cost pool. Additional information related to these pools is as follows.

Wool

Cotton

Total

1,875

Calculate the overhead rate using traditional approach. (Round answer to 2 decimal places, e.g. 12.25.)

Wool

Cotton

Total

Machine hours 125,000 125,000 250,000 Number of setups 1,250 625

1,875

Explanation / Answer

Overhead rates using the traditional approach = budgeted overhead costs / estimated direct labor hours

= $ 1,181,250 / 562,500    direct labor hours

= $ 2.10per direct labor hour

hence the correct answer is :

Overhead rates using the traditional approach $ 2.10 per direct labor hour