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Keeley Company makes products C and D. Information for overhead costs and for th

ID: 2460984 • Letter: K

Question

Keeley Company makes products C and D. Information for overhead costs and for the two products appears below. The company makes 50,000 units of product C each year and 20,000 units of Product D.

Activity

Driver

Total Overhead Cost

Prod C Usage

Prod D usage

Setups

# of setups

$200,000

500 setups

1,500 setups

Ordering parts

# of parts

$300,000

60,000 parts

40,000 parts

Machining

MH

$600,000

12,000 MH

6,000 MH

Inspections

# of Insp

$400,000

10,000 Insp

40,000 Insp

Shipping

# of shipments

$300,000

10,000 Ship

10,000 Ship

Total overhead

$1,800,000

* MH – Machine Hours

Insp – Inspections

Ship - Shipments





How much overhead would be assigned to each unit of Product C?

$860,000 per unit

$100 per unit

$47 per unit

$17.20 per unit

Activity

Driver

Total Overhead Cost

Prod C Usage

Prod D usage

Setups

# of setups

$200,000

500 setups

1,500 setups

Ordering parts

# of parts

$300,000

60,000 parts

40,000 parts

Machining

MH

$600,000

12,000 MH

6,000 MH

Inspections

# of Insp

$400,000

10,000 Insp

40,000 Insp

Shipping

# of shipments

$300,000

10,000 Ship

10,000 Ship

Total overhead

$1,800,000

* MH – Machine Hours

Insp – Inspections

Ship - Shipments

Explanation / Answer

Activity Total Overhead Cost Total Usage Prod C Usage Prod D usage Prod C Overhead Setups $200,000                            2,000                                         500                          1,500                  50,000 Ordering parts $300,000                       100,000                                   60,000                        40,000                180,000 Machining $600,000                          18,000                                   12,000                          6,000                400,000 Inspections $400,000                          50,000                                   10,000                        40,000                  80,000 Shipping $300,000                          20,000                                   10,000                        10,000                150,000 Total overhead $1,800,000                860,000 Prod C Overhead per unit : 860000/50000 $                       17.20