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1. CAM Company manufactures two products, Product A and Product B. The company e

ID: 2375503 • Letter: 1

Question

1.      CAM Company manufactures two products, Product A and Product B. The company expects to produce and sell 1,000 units of Product A and 2,000 units of Product B during the current year. The company uses activity-based costing to compute unit product costs for external reports. Data relating to the company's three activity cost pools are given below for the current year:

Estimated

Expected Activity

Activities

Overhead Costs

Product A

Product B

Total

Machine setups

$12,500

50

75

125

Purchase orders

$4,950

200

250

450

General factory

15,600

600

700

1,300

Using the activity-based costing approach, determine the overhead cost per unit for Product A.


Estimated

Expected Activity

Activities

Overhead Costs

Product A

Product B

Total

Machine setups

$12,500

50

75

125

Purchase orders

$4,950

200

250

450

General factory

15,600

600

700

1,300

Explanation / Answer

overhead of machine setup for A = (50/125) * 12500 = 5000


overhead of purchase orders for A = (200/450) * 4950 = 2200


pverhead of general factory of A = (600/1300) * 15600 = 7200


total overhead of A = 14400


overhead cost per unit of A = 14400/1000 = 14.4