Activity Rates and Product Costs using Activity-Based Costing.

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ManagerialAccounting-Exercise11-11.xlsx
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Ex. 26(11)-11

Exercise 26(11)-11
Name: 0
Section: # N-box Incorrects due to blanks COUNTIF(B15:AT24," ")
51
Score: 0% # N-box +B-box corrects COUNTIF(B15:AT24," ")
0
Key Code: [Key code here] Total SUM(AD13:AD15)
Instructions 51
Answers are entered in the cells with gray backgrounds. Percentage =(AD16-AD13-AD14)/AD16
Cells with non-gray backgrounds are protected and cannot be edited. 0%
An asterisk (*) will appear to the right of an incorrect entry. Notes:
If number-entry box is blank (this would be an incorrect answer for N-boxes), error check returns two spaces, " "
If number-entry or blank-entry box is incorrect, returns "*"
a. Total Activity Base If number-entry or blank-entry box is correct, returns single space, " "
Budgeted
Activity Activity Cost ¸ = Activity Rate
Casting mh /mh
Assembly dlh /dlh
Inspecting insp. /insp.
Setup setups /setup
Materials handling loads /load
b. Entry Lighting Fixtures Dining Room Lighting Fixtures
Activity Activity Activity Activity Use data verification to set data entry to whole number >= 0, and use drop-downs for lables and names, so that students can't enter a space in a box and have it counted as correct.
Activity Activity Base Usage ´ Rate = Cost Activity Base Usage ´ Rate = Cost Conditional formatting might be used but wasn't here, to hide some of the error check return symbols. If A1 = "~*", then font = red, if something else, then font = background color.
Casting mh mh
Assembly dlh dlh
Inspecting insp. insp.
Setup setups setups
Materials handling loads loads
Total activity cost
Number of units ¸ ¸
Activity cost per unit

Sol

Exercise 26(11)-11
Name: Solution
Section:
Score: ON
Instructions
Answers are entered in the cells with gray backgrounds.
Cells with non-gray backgrounds are protected and cannot be edited.
An asterisk (*) will appear to the right of an incorrect entry.
a. Total Activity Base
Budgeted
Activity Activity Cost ¸ = Activity Rate
Casting $ 127,750 3,650 mh $35 /mh
Assembly 63,200 3,160 dlh $20 /dlh
Inspecting 21,330 1,185 insp. $18 /insp.
Setup 28,750 230 setups $125 /setup
Materials handling 31,600 790 loads $40 /load
b. Entry Lighting Fixtures Dining Room Lighting Fixtures
Activity Activity Activity Activity
Activity Activity Base Usage ´ Rate = Cost Activity Base Usage ´ Rate = Cost
Casting 2,500 mh $35 $ 87,500 1,150 mh $35 $ 40,250
Assembly 960 dlh $20 19,200 2,200 dlh $20 44,000
Inspecting 860 insp. $18 15,480 325 insp. $18 5,850
Setup 170 setups $125 21,250 60 setups $125 7,500
Materials handling 570 loads $40 22,800 220 loads $40 8,800
Total activity cost $ 166,230 $ 106,400
Number of units ¸ 5,541 ¸ 2,128
Activity cost per unit $ 30.00 $ 50.00