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Smoky Mountain Corporation makes two types of hiking boots—Xtreme and the Pathfi

ID: 2470950 • Letter: S

Question

Smoky Mountain Corporation makes two types of hiking boots—Xtreme and the Pathfinder. Data concerning these two product lines appear below:

   

   

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

    

   

         

Expected Activity

Prepare a quantitative comparison of the traditional and activity-based cost assignments. (Do not round intermediate calculations. Round your "Percentage" answer to 1 decimal place. (i.e. .1234 should be entered as 12.3))

      

     

Smoky Mountain Corporation makes two types of hiking boots—Xtreme and the Pathfinder. Data concerning these two product lines appear below:

Explanation / Answer

3)

The quantitative comparison of traditional and ABC costing is as follows:

Xtreme

Path finder

Particulars

Amount

%

Amount

%

Traditional cost system

Direct material

1,550,400

        75.36

3,710,000

        76.81

Direct labor

230,400

        11.20

560,000

        11.59

Manufacturing overhead

276,480

        13.44

560,000

        11.59

2,057,280

100

4,830,000

100

Activity based costing

Direct costs

Direct material

1,550,400

        53.22

3,710,000

        67.03

Direct labor

230,400

          7.91

560,000

        10.12

Indirect costs

Supporting direct labor

187,200

          6.43

455,000

          8.22

Batch set ups

525,000

      18.02

390,000

          7.05

Product sustaining

420,000

        14.42

420,000

          7.59

Total

2,913,000

100

5,535,000

100

Xtreme

Path finder

Particulars

Amount

%

Amount

%

Traditional cost system

Direct material

1,550,400

        75.36

3,710,000

        76.81

Direct labor

230,400

        11.20

560,000

        11.59

Manufacturing overhead

276,480

        13.44

560,000

        11.59

2,057,280

100

4,830,000

100

Activity based costing

Direct costs

Direct material

1,550,400

        53.22

3,710,000

        67.03

Direct labor

230,400

          7.91

560,000

        10.12

Indirect costs

Supporting direct labor

187,200

          6.43

455,000

          8.22

Batch set ups

525,000

      18.02

390,000

          7.05

Product sustaining

420,000

        14.42

420,000

          7.59

Total

2,913,000

100

5,535,000

100

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