Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

9. Jeanlouis, Inc., manufactures and sells two products: Product DO and Product

ID: 2563599 • Letter: 9

Question

9. Jeanlouis, Inc., manufactures and sells two products: Product DO and Product D5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Pools Activity Measures Labor-related Production orders orders General factory Overhead Cost Product DO Product D5 Total 3.3001 6.900 5001 800 4,200 8,500 3,600 300 4,300 DLHs $313,743 70,264 253.555 $637.562 MHs The total overhead applied to Product D5 under activity-based costing is closest to: A. $319,252 B. $125,286 C. $304,920 D. $273,240 E. $318,310

Explanation / Answer

Allocated = Total Overhead cost / Total Expected Activity x Expected Activity of the particular product

Labour Related - 313743 / 6900 x 3300 = $150051

Production Orders - 70264 / 800 x 500 = $43915

General Factory - 253555 / 8500 x 4200 = $125286

Total overhead cost applied to the product D5 = $150051 + $43915 + $125286 = $319252

In activity based accounting/costing the overhead cost are applied to the products according to the activities used by them and to the extent used by them.

OH Cost Total Product D5 Allocated $313,743 6900 3300 $150,051 $70,264 800 500 $43,915 $253,555 8500 4200 $125,286