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Approximately Relevant ABC Silven Company has identified the following overhead

ID: 2557196 • Letter: A

Question

Approximately Relevant ABC

Silven Company has identified the following overhead activities, costs, and activity drivers for the coming year:

Activity Expected Costs                 Activity Driver                    Activity Capacity

Setting up equipment                    $126,000 Number of setups 150

Ordering Materials                          18,000 Number of orders 900

Machining 126,000 Machine hours                  10,500

Receiving 30,000 Receiving hours                1,250

Silven produces two models of cell phones with the following expected activity demands:

Model X                               Model Y

Units Completed                              5,000                                     10,000

Number of setups                            100                                         50

Number of orders                            300                                         600

Machine Hours 6,000                                     4,500

Receiving hours                                375                                         875

Required:

1. Determine the total overhead assigned to each product using the four activity drivers.

Total Overhead assigned:

Model X:

Model Y:

2. Determine the total overhead assigned to each model using the two most expensive activities. The costs of the two relatvely inexpensive activities to the two expensive activities in proportion to their costs. Round interim calculation to 2 decimal places and then round your final answers to the nearest whole dollar.

Total Overhead assigned

Model X:

Model Y:

3. Using ABC as the benchmark, calculate the percentage error. Enter as a one-decimal percent, e.g. .0975 should enter as 9.8.

Percentage Error

Model X:

Model Y:

Explanation / Answer

1. Determine the total overhead assigned to each product using the four activity drivers.

Total Overhead assigned:

Model X:171000

Model Y129000

working:-

overhead driver per unit 126000 150 840 18000 900 20 x y 126000 10500 12 84000 42000 30000 1250 24 6000 12000 300000 72000 54000 9000 21000 171000 129000
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