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1、Chapter21EXERCISESExercise21-1(25minutes)DepartmentSquareFeet%ofTotalCostMaterialsPersonnelManufacturingPackagingTotals27,0005,00045,00023』00100.00027%23100%$16,4703,05027,45014L0301.AllocationofIndirectExpensestoFourOperatingDepartmentsSupervisionexperises
2、DepartmentEmployees%ofTotalCostMaterials……4020%$16,000Personnel・・・・・・22118,800Manufacturing……1045241,600Packaging……341713,600Totals……200mo%$80.000UtilitiesexpensesInsuranceexpensesDepartmentAssetValue%ofTotalCostMaterials$60,00050%$8,350Personnel1,2001167Ma
3、nufacturing42,000355,845Packaging16,800142,338Totals$120.000五％$16.7002.ReportofIndirectExpensesAssignedtoFourOperatingDepartmentsMaterialsPersonnelSupervisionUtilities$16,000$16,4708,8003,050InsuranceTotal$8,350$40.820167Manufacturing41,600Packaging13,60027
4、,45014』30$61.0005,845$74.8952,338$29.968$16.700$157.700Totals$80.000Exercise21-2(30minutes)CalculationofpredeterminedovedieadratestoapplyABCOverheadCostTotalCategory(ActivityTotalAmountofCostPool)CostCostDriverPredeterminedOverheadRateSupervision$5,400$36,0
5、0015%ofdirectlaborcostDepreciation56,6002,000MH$28.30permachinehourLinepreparation46,000250setups$184.00persetup1・AssignmentofoverheadcoststothetwoproductsusingABCRoundededgeCostDriverCostperDriverUnitAssignedCostSupervision$12,20015%$1,830Machinerydeprecia
6、tion500hours$28.3014,150Linepreparation40setups$184.007,360Totaloverheadassigned....$23,340SquarededgeCostDriverCostperDriverUnitAssignedCostSupervision$23,80015%$3,570Machinerydepreciation••…1,500hour$28.3042,450LinepreparationTotaloverheadassigned・・・o210s
7、etups$184.0038,640$84.6602.AveragecostperfootofthetwoproductsRoundededgeSquarededgeDirectmaterials$19,000$43,200Directlabor12,20023,800Overhead(usingABC)23,34084.660Totalcost$54.540$151.660Quantityproduced10,500ft.14,100ft.Averagecostperfoot(ABC)...$5.19$10
8、.763・Theaveragecostofroundededgeshelvesdeclinesandtheaveragecostofsquarededgeshelvesincreases・Underthecurrentallocationmethod,theroundededgeshelvingwasallocated34%ofalloftheoverheadcost($12,200directla
