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asy Exercise Company manufactures treadmills using an activity-based costing sys

ID: 2459710 • Letter: A

Question

asy Exercise Company manufactures treadmills using an activity-based costing system. The ollowing information is available for the month of May: Total Budgeted Cost Estimated Quantity of Allocation Base Allocation Base Number of parts Machine hours Number of parts Number of finished units Activity Materials handling $9064 14,880 11,648 4150 Machining Assembling Packaging 6,400 parts 1,200 hours 6,400 parts 200 units ach treadmill consists of 32 parts and requires 6 hours of machine time to produce. The direct atorials cost per treadmill is $245.00. octcn rae ogreach of the our ompute the cost allocation rate for each of the four activities. Compute the average manufacturing cost of each treadmill.

Explanation / Answer

Statement showing computations Activity Amount(a) Activity(b) Cost per Activityc= a/b Materials Handling           9,064.00         6,400.00                                    1.4163 Machining         14,880.00         1,200.00                                 12.4000 Assembling         11,648.00         6,400.00                                    1.8200 Packaging           4,150.00            200.00                                 20.7500         39,742.00 Statement showing computations Particulars Amount Materials Costs = 245*200         49,000.00 Materials Handling = 32*1.4163*200           9,064.00 Machining = 200*6*12.40         14,880.00 Assembling = 200*32 *1.82         11,648.00 Packaging = 200*20.75           4,150.00 Total cost of 200 Units         88,742.00 Costs per unit = 88,742/200               443.71 Statement showing computations Particulars Amount Indirect costs      220,000.00 DL hours         28,000.00 Indirect cost per DL hour = 220,000/28,000                   7.86 Direct Labour Costs= 20*70           1,400.00 Indirect Labour Costs = 20*7.86               157.14 Total job Costs           1,557.14