Management assignment

act202-assign-119-case-data.xlsx

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Student Data

		ACT202 ASSIGNMENT DATA - SEMESTER 1 2019
Student Number	299752
Student Name	MR ABDUL RAKIB OSHIN (WFD)
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Fossiel Company Case and Data Schedules
Fossiel Company Case Background
Fossiel Company manufactures a wide range of dried fruit.
Twenty years ago Fossiel Company had only three product lines (Dried Apple, Dried Apricots, and Dried Fruit Salad). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Banana Chips, Glace Ginger, and Dried Mango). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
The company has undergone some dramatic changes within the business over the past 15 years. The factory had seen the introduction of computer-controlled blanching and drying machines and MAP gassing facilities that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.
Schedule 1
	Resource Cost Categories and Resource Drivers
	Cost category	Cost	Resource driver
	Wages	$7,537,500	Number of employees
	Building costs	$2,010,000	Floor space
	Depreciation	$1,340,000	Machine hours
	Consumables	$67,000	Orders placed by centre
	Energy	$281,400	Kilowatt hours used
	Other	$67,000	Number of employees
	Total	$11,302,900
	- All Wages Costs can be considered indirect costs for the purposes of this case. - The current conventional approach to allocation of overheads is to use a plantwide rate.
	- The current plantwide rate in use can be approximated by using the estimated annual number of units produced as the level of activity.
Schedule 2
	Resource drivers consumed by activity centres
Cost categories (resource drivers)		Wages	Building costs	Depreciation	Consumables	Energy	Other
Activity centres		(employees)	(m2)	(machine hours)	(orders)	(kilowatt hours)	(employees)
Product Development		4	300	0	10	20000	4
Sales and distribution		13	700	0	10	12000	13
Inspecting		2	700	0	10	12000	2
Blanching		33	1,400	5300	200	270000	33
Dehydrating		33	1,400	6700	130	400000	33
MAP Gassing and Packing		26	1,400	1300	200	270000	26
Administration		13	700	0	20	10000	13
Corporate management		6	500	0	10	10000	6
Total quantity of resource drivers across all activity centres		130	7,100	13300	590	1004000	130
* All Calculations to 4 decimal places
Schedule 3
		Activities and resource drivers used - Blanching
Activity		Percentage of labour time	Percentage of floor space	Percentage of machine hours
Set up blanching vats		10%	5%	0%
Weigh and sort ingredients		10%	5%	0%
Load blanching vats		40%	70%	100%
Operate scalding and draining		20%	5%	0%
Drain and clean vats		10%	5%	0%
Move to drying room		10%	10%	0%
Total		100%	100%	100%
* All Calculations to 4 decimal places
	In this Activity Centre, the only activity that makes significant use of machinery (and therefore depreciation, consumables and energy) is Operate scalding and draining
	Various consumables used in this Activity Centre are almost all used by the Load blanching vats personnel, who order these supplies as and when needed.
Schedule 4
List of activities
Activity		Activity cost	Activity driver	Annual quantity of activity driver
Corporate management		$347,885	Assigned directly to products
Process receivables		$385,477	No. of invoices	6,700	invoices
Process payables		$365,380	No. of purchase orders	3,400	purchase orders
Production planning		$212,836	No. of production schedules	1,340	production schedules
Reports to Health Dept		$31,516	No. of production schedules	1,340	production schedules
Process sales order		$615,487	No. of sales orders	5,360	sales orders
Dispatch sales order		$344,268	No. of dispatches	3,400	dispatches
Product Development		$231,923	Assigned directly to new products lines
Inspect Ffruit		$134,182	No. of batches	1,340	batches
Disposal of substandard fruit		$31,516	No. of batches	1,340	batches
Move to mincing room		$31,516	No. of batches	1,340	batches
Set up blanching vats		$212,854	No. of batches	1,340	batches
Weigh and sort ingredients		$212,854	No. of batches	1,340	batches
Load blanching vats		$1,681,958	No. of kilograms	268,000	kilograms
Operate scalding and draining		$405,892	No. of batches	1,340	batches
Drain and clean vats		$212,854	No. of batches	1,340	batches
Move to drying room		$232,671	No. of batches	1,340	batches
Set up dryer		??	No. of batches	1,340	batches
Weigh ingredients		??	No. of batches	1,340	batches
Load dryer		??	No. of batches	1,340	batches
Operate dryer		??	No. of kilograms	268,000	kilograms
Unload and clean dryer		??	No. of batches	1,340	batches
Move to packaging room		??	No. of kilograms	268,000	kilograms
Load hopper		$479,310	No. of products	1,072,000	products
Set up packaging and fill		$171,907	No. of trays	21,440	trays
Move to MAP Gassing machine		$95,862	No. of trays	21,440	trays
MAP Gas and seal products		$1,187,984	No. of trays	21,440	trays
Unload MAP Gassing machine		$95,862	No. of trays	21,440	trays
Inspect finished products		$54,915	No. of trays	21,440	trays
Disposal of substandard product		$31,516	No. of trays	21,440	trays
Move to truck		$115,679	No. of trays	20,370	Finished trays
* All Calculations to 4 decimal places			“??” indicates that these figures must be calculated.
Schedule 5
Product 1 Data - Mettwurst
Activities consumed		Annual quantity of activity driver
Corporate management		$99,571	Assigned directly to products
Process receivables		700	invoices
Process payables		300	purchase orders
Production planning		170	production schedules
Reports to Health Dept		170	production schedules
Process sales order		670	sales orders
Dispatch sales order		500	dispatches
Product Development		$0	Assigned directly to new products lines
Inspect Ffruit		170	batches
Disposal of substandard fruit		170	batches
Move to mincing room		170	batches
Set up blanching vats		170	batches
Weigh and sort ingredients		170	batches
Load blanching vats		53,750	kilograms
Operate scalding and draining		170	batches
Drain and clean vats		170	batches
Move to drying room		170	batches
Set up dryer		170	batches
Weigh ingredients		170	batches
Load dryer		170	batches
Operate dryer		53,750	kilograms
Unload and clean dryer		170	batches
Move to packaging room		53,750	kilograms
Load hopper		214,400	products
Set up packaging and fill		2,150	trays
Move to MAP Gassing machine		2,150	trays
MAP Gas and seal products		2,150	trays
Unload MAP Gassing machine		2,150	trays
Inspect finished products		- 0	trays
Disposal of substandard product		- 0	trays
Move to truck		2,150	Finished trays
Direct Materials		$3	per kilogram Assigned directly to products
Current Market Selling Price		$9	per unit of product
Batch size		1,300
Annual Volume		215,000
* All Calculations to 4 decimal places
Schedule 6
Product 2 Data - Csabai
Activities consumed		Annual quantity of activity driver
Corporate management		$12,041	Assigned directly to products
Process receivables		200	invoices
Process payables		100	purchase orders
Production planning		70	production schedules
Reports to Health Dept		70	production schedules
Process sales order		200	sales orders
Dispatch sales order		100	dispatches
Product Development		$107,466	Assigned directly to new products lines
Inspect Ffruit		60	batches
Disposal of substandard fruit		60	batches
Move to mincing room		60	batches
Set up blanching vats		60	batches
Weigh and sort ingredients		60	batches
Load blanching vats		13,000	kilograms
Operate scalding and draining		60	batches
Drain and clean vats		60	batches
Move to drying room		60	batches
Set up dryer		60	batches
Weigh ingredients		60	batches
Load dryer		60	batches
Operate dryer		13,000	kilograms
Unload and clean dryer		60	batches
Move to packaging room		13,000	kilograms
Load hopper		26,800	products
Set up packaging and fill		540	trays
Move to MAP Gassing machine		540	trays
MAP Gas and seal products		540	trays
Unload MAP Gassing machine		540	trays
Inspect finished products		540	trays
Disposal of substandard product		540	trays
Move to truck		520	Finished trays
Direct Materials		$4	per kilogram Assigned directly to products
Current Market Selling Price		$13	per unit of product
Batch size		500
Annual Volume		26,000
* All Calculations to 4 decimal places

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Data_Sheet

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					Password ord ---------------->			H6t4e8Qur^3amWNG CDU: cell and text are white to confuse the unwary click on cell to see the password in the formula bar
	Worksheets Names				Select Base Number Index of 1			FALSE
	Student Data				Student_Number_Mod_Index			2	3	6
1	Case Details01		Accusage Company		Student_Number_Even			TRUE
2	Case Details02		Besto Company		Student_Number_Schd			ActCntr02 Drivers
3	Case Details03		Centuria Company		Student_Number_Bus_name			Fossiel Company
4	Case Details04		Digitalgen Company		Student_Number_Case			Case Details06
5	Case Details05		Ecratic Company		Student_Number_Index			134%
6	Case Details06		Fossiel Company		Student_Cost_Sheet			2
					Student_Quarter			0
	Costs		Sch 1		Business names
	Resource Drivers		Sch 2		1	Accusage Company		Case Details01
1	ActCntr01 Drivers		Sch 3		2	Besto Company		Case Details02
2	ActCntr02 Drivers		Sch 3		3	Centuria Company		Case Details03
3	ActCntr03 Drivers		Sch 3		4	Digitalgen Company		Case Details04
4	ActCntr04 Drivers		Sch 3		5	Ecratic Company		Case Details05
	List of Activities		Sch 4		6	Fossiel Company		Case Details06
	Product 1 Data		Sch 5		Student Cost Sheet			2
	Product 2 Data		Sch 6
	Costs Allocation
	Sales Costs
	Inspecting Costs
	Mincing Costs
	Mixing Costs
	Smoking Costs
	Cost per activity				Product 1 Direct Materials			$ 3.00
	cost examples				Product 2 Direct Materials			$ 4.00
	Product 1 Costs				Product 1 Markup			1.5%
	Product 2 Costs				Product 2 Markup			25.0%
	Working Parameters
	A4	B4	C4	D4	E4	F4	G4	H4	I4
	A5	B5	C5	D5	E5	F5	G5	H5	I5
	A6	B6	C6	D6	E6	F6	G6	H6	I6
	A7	B7	C7	D7	E7	F7	G7	H7	I7
	A8	B8	C8	D8	E8	F8	G8	H8	I8
	A9	B9	C9	D9	E9	F9	G9	H9	I9
	A10	B10	C10	D10	E10	F10	G10	H10	I10
	A11	B11	C11	D11	E11	F11	G11	H11	I11
	A12	B12	C12	D12	E12	F12	G12	H12	I12
	A13	B13	C13	D13	E13	F13	G13	H13	I13
	A14	B14	C14	D14	E14	F14	G14	H14	I14
	A15	B15	C15	D15	E15	F15	G15	H15	I15
	A16	B16	C16	D16	E16	F16	G16	H16	I16
	A17	B17	C17	D17	E17	F17	G17	H17	I17
	A18	B18	C18	D18	E18	F18	G18	H18	I18
	A19	B19	C19	D19	E19	F19	G19	H19	I19
	A20	B20	C20	D20	E20	F20	G20	H20	I20
	A21	B21	C21	D21	E21	F21	G21	H21	I21
	A22	B22	C22	D22	E22	F22	G22	H22	I22
	A23	B23	C23	D23	E23	F23	G23	H23	I23
	A24	B24	C24	D24	E24	F24	G24	H24	I24
	A25	B25	C25	D25	E25	F25	G25	H25	I25
	A26	B26	C26	D26	E26	F26	G26	H26	I26
	A27	B27	C27	D27	E27	F27	G27	H27	I27
	A28	B28	C28	D28	E28	F28	G28	H28	I28
	A29	B29	C29	D29	E29	F29	G29	H29	I29
	A30	B30	C30	D30	E30	F30	G30	H30	I30
	A31	B31	C31	D31	E31	F31	G31	H31	I31
	A32	B32	C32	D32	E32	F32	G32	H32	I32
	A33	B33	C33	D33	E33	F33	G33	H33	I33
	A34	B34	C34	D34	E34	F34	G34	H34	I34
	A35	B35	C35	D35	E35	F35	G35	H35	I35
	A36	B36	C36	D36	E36	F36	G36	H36	I36
	A37	B37	C37	D37	E37	F37	G37	H37	I37
	A38	B38	C38	D38	E38	F38	G38	H38	I38
	A39	B39	C39	D39	E39	F39	G39	H39	I39
	A40	B40	C40	D40	E40	F40	G40	H40	I40
	A41	B41	C41	D41	E41	F41	G41	H41	I41
	A42	B42	C42	D42	E42	F42	G42	H42	I42
	A43	B43	C43	D43	E43	F43	G43	H43	I43
	A44	B44	C44	D44	E44	F44	G44	H44	I44
	A45	B45	C45	D45	E45	F45	G45	H45	I45
	A46	B46	C46	D46	E46	F46	G46	H46	I46
	A47	B47	C47	D47	E47	F47	G47	H47	I47
	A48	B48	C48	D48	E48	F48	G48	H48	I48

Calista Student List

Person ID	Surname	Title	Given Names	Mark	Grade	Teach Period	Unit Code	Unit Location
224420	QUINTRELL	MISS	AMY LAUREN		W	1 2019	ACT202	EXT
991108	TUCKER	MRS	SHARON LOUISE		W	1 2019	ACT202	EXT
301483	SHARMA	MISS	ADITI		W	1 2019	ACT202	MELB
249724	EROCIDO	MR	JOHN PAUL		W	1 2019	ACT202	WFD
311083	HOST	MISS	EMMA JEAN		W	1 2019	ACT202	WFD
301171	ALDERSON	MS	SHARI LEE CHARMAINE			1 2019	ACT202	EXT
320945	CHENG	MISS	CHU-CHUN			1 2019	ACT202	EXT
278377	CHI	MR	TIANJIN			1 2019	ACT202	EXT
291146	DESMOND	MISS	SAMANTHA JANE			1 2019	ACT202	EXT
270447	GARISO	MR	SWADIKI AHUMADI			1 2019	ACT202	EXT
179647	GLACKIN	MR	KEVIN			1 2019	ACT202	EXT
307296	HOLZHAUSER	MISS	CHARLY MICHELLE			1 2019	ACT202	EXT
266241	KOSMA	MISS	ANNA			1 2019	ACT202	EXT
309960	LOBLEY	MR	ASHLY RICHARD			1 2019	ACT202	EXT
305435	MIDDLEBROOK	MISS	LAUREN GAI			1 2019	ACT202	EXT
301113	MOUSELLIS	MISS	MARIA			1 2019	ACT202	EXT
179076	MUNNICH	MR	MARK JAMES FREDERICK			1 2019	ACT202	EXT
308559	MUSK	MS	ELLEN ALISON			1 2019	ACT202	EXT
279930	PASTOR	MR	JOB MARC ANGELO			1 2019	ACT202	EXT
213246	TIMSON	MISS	RACHAEL JOSEPHINE			1 2019	ACT202	EXT
295834	.	MISS	GURPREET KAUR			1 2019	ACT202	MELB
287404	.	MR	HARMANPREET SINGH			1 2019	ACT202	MELB
291746	.	MR	MANBRINDER SINGH			1 2019	ACT202	MELB
278238	ACHARYA	MS	SIMRAN			1 2019	ACT202	MELB
299077	ADHIKARI	MR	BIGYAN			1 2019	ACT202	MELB
297159	BHATTARAI	MR	TEK NARAYAN			1 2019	ACT202	MELB
263876	DONA	MS	RUSHANI IMALSHA GUNARATHNA			1 2019	ACT202	MELB
286156	GAUTAM	MISS	LEENA			1 2019	ACT202	MELB
303309	JINDAL	MR	NEERAJ			1 2019	ACT202	MELB
286836	MAQSOOD	MR	TAYYAB			1 2019	ACT202	MELB
306459	AHMED	MR	TANVEER			1 2019	ACT202	SYDN
281846	BHATTARAI	MR	PRASHANT			1 2019	ACT202	SYDN
298886	BRISHTY	MISS	RUBAINA HASSAN			1 2019	ACT202	SYDN
293651	KAFLE	MR	SACHIT			1 2019	ACT202	SYDN
287631	MAHARJAN	MR	AAYUSH			1 2019	ACT202	SYDN
295719	PANGENI	MR	BHUWAN			1 2019	ACT202	SYDN
304303	SHARMA	MISS	SUNITA			1 2019	ACT202	SYDN
304710	SHRESTHA	MISS	ANUSHA			1 2019	ACT202	SYDN
305306	UPRETY	MS	NILIMA			1 2019	ACT202	SYDN
307731	.	MR	LOVEPREET SINGH			1 2019	ACT202	WFD
294720	AHMED	MR	IMTIAZ			1 2019	ACT202	WFD
310119	AHONA	MISS	TASNUVA MEHREEN			1 2019	ACT202	WFD
289882	AKOMOLAFE	MISS	OLABISI EBUN			1 2019	ACT202	WFD
289130	ATEM	MR	DENG MACHAR			1 2019	ACT202	WFD
271012	BASNET	MS	PRATIKSHYA			1 2019	ACT202	WFD
305407	BECKER	MS	NADINE			1 2019	ACT202	WFD
310633	BHUSAL	MR	ABHINAV			1 2019	ACT202	WFD
292201	CALUYON	MRS	JOCELYN			1 2019	ACT202	WFD
268238	CHALISE	MR	BIBEK			1 2019	ACT202	WFD
303156	CLET	MR	BENJCEL			1 2019	ACT202	WFD
267044	DALISTAN	MS	PRYNZES DAELYN			1 2019	ACT202	WFD
303184	DE LUNA	MISS	PRINCESS BEATRICE			1 2019	ACT202	WFD
283470	DIPTO	MR	TAZIM IBNE SHAKIR			1 2019	ACT202	WFD
301298	DULAY	MR	OLIVER JAMES			1 2019	ACT202	WFD
289498	DUMARAOS	MR	JONATHAN			1 2019	ACT202	WFD
319870	GUMBER	MR	RAHUL			1 2019	ACT202	WFD
269369	GURUNG	MS	PRATIMA			1 2019	ACT202	WFD
252967	HAQUE	MR	MD ASHRAFUL			1 2019	ACT202	WFD
321339	HEWA MAINATHUGE	MRS	SAMADARI DEEMANTHI			1 2019	ACT202	WFD
300378	HOANG	MR	NGOC HOANG ANH			1 2019	ACT202	WFD
265496	HOOD	MISS	COOPER TAYLOR			1 2019	ACT202	WFD
306567	HU	MISS	JEN-NI			1 2019	ACT202	WFD
262415	HUANG	MR	YAOZHANG			1 2019	ACT202	WFD
312164	ISLAM	MR	MD FATHI			1 2019	ACT202	WFD
301450	JONES	MS	GEORGIA CLARE			1 2019	ACT202	WFD
277628	JOVANOVICH	MISS	SOPHIE LOUISE			1 2019	ACT202	WFD
280145	K C	MR	PRAGYAN			1 2019	ACT202	WFD
270603	KANDEL	MR	BIPLAV			1 2019	ACT202	WFD
311919	KHADKA	MS	BANDANA			1 2019	ACT202	WFD
300605	KHARAL	MR	SAKAR			1 2019	ACT202	WFD
317171	KUMAR	MR	JAISH			1 2019	ACT202	WFD
285433	KUMAR	MR	SUMIT			1 2019	ACT202	WFD
311290	LEOTSAKOS	MISS	KALIOPI			1 2019	ACT202	WFD
275937	LI	MR	MENGLONG			1 2019	ACT202	WFD
286463	LIN	MR	WANHUA			1 2019	ACT202	WFD
302049	LINGAD	MS	LYKA JHAINE OCAMPO			1 2019	ACT202	WFD
308792	LIU	MISS	YANJUN			1 2019	ACT202	WFD
117154	LOCKHART	MR	JONATHON MARK			1 2019	ACT202	WFD
301117	LU	MR	ZHENGJIE JACK			1 2019	ACT202	WFD
314931	MAHENDRARAJAN	MR	NILESH DILUSHAN			1 2019	ACT202	WFD
294834	MAPURANGA	MR	TATENDA SIMBARASHE			1 2019	ACT202	WFD
295479	MEDINA	MS	FATIMA			1 2019	ACT202	WFD
316617	MLETSIN	MR	MANFRED			1 2019	ACT202	WFD
308512	NICODEMUS	MR	VINCENT			1 2019	ACT202	WFD
245344	ONI	MR	TOUSHIK AZAD			1 2019	ACT202	WFD
299752	OSHIN	MR	ABDUL RAKIB			1 2019	ACT202	WFD
311022	OTHAI	MS	MAHREEN LATIF			1 2019	ACT202	WFD
310526	PERERA	MR	ANTHONY RUWANAL			1 2019	ACT202	WFD
305354	RASHID	MR	MD HUMAYUN			1 2019	ACT202	WFD
301174	REEVES	MR	ALEXANDER MICHAEL			1 2019	ACT202	WFD
295877	RKEIN	MR	ALI			1 2019	ACT202	WFD
297012	RKEIN	MR	HUSSEIN			1 2019	ACT202	WFD
297757	SAFFOON	MRS	SADIA			1 2019	ACT202	WFD
295592	SAINJU	MR	SIDDHARTHA BAJRACHARYA			1 2019	ACT202	WFD
301485	SAPUTRA	MR	FARHAN FELDIAN			1 2019	ACT202	WFD
301020	SAVVAS	MR	PAUL MICHAEL			1 2019	ACT202	WFD
322718	SHARKER	MR	AZBIR UDDIN			1 2019	ACT202	WFD
315685	SHRESTHA	MR	RONAN			1 2019	ACT202	WFD
318100	SINGH	MS	TANISHA			1 2019	ACT202	WFD
311187	SKOUFEZIS	MR	SIMEON SMALIS			1 2019	ACT202	WFD
306855	THAPA	MISS	SIMA			1 2019	ACT202	WFD
311132	UGWU	MISS	CHIDERAH BEATRICE			1 2019	ACT202	WFD
301095	VARGAS	MR	CHARLES KENDRIC			1 2019	ACT202	WFD
316050	VITHANAGE	MR	YASHAN RANGANATH			1 2019	ACT202	WFD
321515	WANASINGHA ARACHCHIGE	MRS	DULEEKA LALANTHI			1 2019	ACT202	WFD
316544	WANG	MR	CHENGHUI			1 2019	ACT202	WFD
306190	WANG	MS	LIHUAN			1 2019	ACT202	WFD
317136	WOODS	MRS	JENNIFER RAE			1 2019	ACT202	WFD
231824	WU	MR	ZIPING			1 2019	ACT202	WFD
297646	YAN	MR	KA CHUNG			1 2019	ACT202	WFD

Student_List

Student List			Student Number Mod Index	3	4	6	Student Number Index
224420	MISS AMY LAUREN QUINTRELL	EXT	14	3	3	3	86%	39
991108	MRS SHARON LOUISE TUCKER	EXT	28	2	1	2	72%	52
301483	MISS ADITI SHARMA	MELB	19	2	4	6	119%	36
249724	MR JOHN PAUL EROCIDO	WFD	28	2	1	6	72%	48
311083	MISS EMMA JEAN HOST	WFD	16	2	1	1	116%	35
301171	MS SHARI LEE CHARMAINE ALDERSON	EXT	13	2	2	4	113%	44
320945	MISS CHU-CHUN CHENG	EXT	23	3	4	6	123%	42
278377	MR TIANJIN CHI	EXT	34	2	3	6	134%	48
291146	MISS SAMANTHA JANE DESMOND	EXT	23	3	4	5	77%	49
270447	MR SWADIKI AHUMADI GARISO	EXT	24	1	1	5	124%	49
179647	MR KEVIN GLACKIN	EXT	34	2	3	4	134%	50
307296	MISS CHARLY MICHELLE HOLZHAUSER	EXT	27	1	4	2	73%	58
266241	MISS ANNA KOSMA	EXT	21	1	2	6	121%	36
309960	MR ASHLY RICHARD LOBLEY	EXT	27	1	4	4	73%	50
305435	MISS LAUREN GAI MIDDLEBROOK	EXT	20	3	1	1	120%	47
301113	MISS MARIA MOUSELLIS	EXT	9	1	2	1	109%	29
179076	MR MARK JAMES FREDERICK MUNNICH	EXT	30	1	3	5	70%	61
308559	MS ELLEN ALISON MUSK	EXT	30	1	3	4	130%	50
279930	MR JOB MARC ANGELO PASTOR	EXT	30	1	3	5	70%	55
213246	MISS RACHAEL JOSEPHINE TIMSON	EXT	18	1	3	1	82%	47
295834	MISS GURPREET KAUR .	MELB	31	2	4	3	69%	51
287404	MR HARMANPREET SINGH .	MELB	25	2	2	1	75%	47
291746	MR MANBRINDER SINGH .	MELB	29	3	2	4	71%	50
278238	MS SIMRAN ACHARYA	MELB	30	1	3	1	70%	47
299077	MR BIGYAN ADHIKARI	MELB	34	2	3	2	134%	52
297159	MR TEK NARAYAN BHATTARAI	MELB	33	1	2	3	133%	57
263876	MS RUSHANI IMALSHA GUNARATHNA DONA	MELB	32	3	1	6	68%	66
286156	MISS LEENA GAUTAM	MELB	28	2	1	3	72%	45
303309	MR NEERAJ JINDAL	MELB	18	1	3	2	118%	34
286836	MR TAYYAB MAQSOOD	MELB	33	1	2	4	67%	50
306459	MR TANVEER AHMED	SYDN	27	1	4	5	127%	43
281846	MR PRASHANT BHATTARAI	SYDN	29	3	2	4	71%	50
298886	MISS RUBAINA HASSAN BRISHTY	SYDN	41	3	2	4	59%	68
293651	MR SACHIT KAFLE	SYDN	26	3	3	1	126%	41
287631	MR AAYUSH MAHARJAN	SYDN	27	1	4	3	127%	45
295719	MR BHUWAN PANGENI	SYDN	33	1	2	4	133%	50
304303	MISS SUNITA SHARMA	SYDN	13	2	2	5	113%	31
304710	MISS ANUSHA SHRESTHA	SYDN	15	1	4	1	85%	35
305306	MS NILIMA UPRETY	SYDN	17	3	2	3	83%	33
307731	MR LOVEPREET SINGH .	WFD	21	1	2	1	121%	41
294720	MR IMTIAZ AHMED	WFD	24	1	1	3	76%	39
310119	MISS TASNUVA MEHREEN AHONA	WFD	15	1	4	1	115%	41
289882	MISS OLABISI EBUN AKOMOLAFE	WFD	37	2	2	2	63%	64
289130	MR DENG MACHAR ATEM	WFD	23	3	4	6	77%	42
271012	MS PRATIKSHYA BASNET	WFD	13	2	2	3	87%	33
305407	MS NADINE BECKER	WFD	19	2	4	1	119%	35
310633	MR ABHINAV BHUSAL	WFD	16	2	1	3	116%	33
292201	MRS JOCELYN CALUYON	WFD	16	2	1	1	116%	35
268238	MR BIBEK CHALISE	WFD	29	3	2	3	71%	45
303156	MR BENJCEL CLET	WFD	18	1	3	3	82%	33
267044	MS PRYNZES DAELYN DALISTAN	WFD	23	3	4	5	77%	49
303184	MISS PRINCESS BEATRICE DE LUNA	WFD	19	2	4	5	81%	49
283470	MR TAZIM IBNE SHAKIR DIPTO	WFD	24	1	1	4	76%	50
301298	MR OLIVER JAMES DULAY	WFD	23	3	4	4	77%	44
289498	MR JONATHAN DUMARAOS	WFD	40	2	1	6	60%	60
319870	MR RAHUL GUMBER	WFD	28	2	1	5	72%	43
269369	MS PRATIMA GURUNG	WFD	35	3	4	2	135%	52
252967	MR MD ASHRAFUL HAQUE	WFD	31	2	4	3	131%	51
321339	MRS SAMADARI DEEMANTHI HEWA MAINATHUGE	WFD	21	1	2	1	121%	59
300378	MR NGOC HOANG ANH HOANG	WFD	21	1	2	4	79%	44
265496	MISS COOPER TAYLOR HOOD	WFD	32	3	1	5	68%	55
306567	MISS JEN-NI HU	WFD	27	1	4	1	127%	41
262415	MR YAOZHANG HUANG	WFD	20	3	1	5	120%	37
312164	MR MD FATHI ISLAM	WFD	17	3	2	2	83%	34
301450	MS GEORGIA CLARE JONES	WFD	13	2	2	1	87%	35
277628	MISS SOPHIE LOUISE JOVANOVICH	WFD	32	3	1	5	68%	61
280145	MR PRAGYAN K C	WFD	20	3	1	2	120%	34
270603	MR BIPLAV KANDEL	WFD	18	1	3	2	118%	34
311919	MS BANDANA KHADKA	WFD	24	1	1	1	124%	41
300605	MR SAKAR KHARAL	WFD	14	3	3	1	114%	29
317171	MR JAISH KUMAR	WFD	20	3	1	2	120%	34
285433	MR SUMIT KUMAR	WFD	25	2	2	3	125%	39
311290	MISS KALIOPI LEOTSAKOS	WFD	16	2	1	4	84%	38
275937	MR MENGLONG LI	WFD	33	1	2	1	133%	47
286463	MR WANHUA LIN	WFD	29	3	2	6	129%	42
302049	MS LYKA JHAINE OCAMPO LINGAD	WFD	18	1	3	2	118%	46
308792	MISS YANJUN LIU	WFD	29	3	2	4	71%	44
117154	MR JONATHON MARK LOCKHART	WFD	19	2	4	4	81%	44
301117	MR ZHENGJIE JACK LU	WFD	13	2	2	4	113%	32
314931	MR NILESH DILUSHAN MAHENDRARAJAN	WFD	21	1	2	1	121%	53
294834	MR TATENDA SIMBARASHE MAPURANGA	WFD	30	1	3	5	70%	61
295479	MS FATIMA MEDINA	WFD	36	1	1	2	136%	52
316617	MR MANFRED MLETSIN	WFD	24	1	1	6	124%	42
308512	MR VINCENT NICODEMUS	WFD	19	2	4	3	81%	39
245344	MR TOUSHIK AZAD ONI	WFD	22	2	3	1	78%	41
299752	MR ABDUL RAKIB OSHIN	WFD	34	2	3	6	66%	54
311022	MS MAHREEN LATIF OTHAI	WFD	9	1	2	5	91%	31
310526	MR ANTHONY RUWANAL PERERA	WFD	17	3	2	6	83%	42
305354	MR MD HUMAYUN RASHID	WFD	20	3	1	2	80%	40
301174	MR ALEXANDER MICHAEL REEVES	WFD	16	2	1	5	84%	43
295877	MR ALI RKEIN	WFD	38	3	3	4	138%	50
297012	MR HUSSEIN RKEIN	WFD	21	1	2	5	79%	37
297757	MRS SADIA SAFFOON	WFD	37	2	2	6	137%	54
295592	MR SIDDHARTHA BAJRACHARYA SAINJU	WFD	32	3	1	2	68%	64
301485	MR FARHAN FELDIAN SAPUTRA	WFD	21	1	2	2	121%	46
301020	MR PAUL MICHAEL SAVVAS	WFD	6	1	3	2	94%	28
322718	MR AZBIR UDDIN SHARKER	WFD	23	3	4	3	77%	45
315685	MR RONAN SHRESTHA	WFD	28	2	1	3	128%	45
318100	MS TANISHA SINGH	WFD	13	2	2	1	87%	29
311187	MR SIMEON SMALIS SKOUFEZIS	WFD	21	1	2	1	121%	47
306855	MISS SIMA THAPA	WFD	27	1	4	6	127%	42
311132	MISS CHIDERAH BEATRICE UGWU	WFD	11	3	4	4	89%	38
301095	MR CHARLES KENDRIC VARGAS	WFD	18	1	3	5	118%	43
316050	MR YASHAN RANGANATH VITHANAGE	WFD	15	1	4	4	85%	44
321515	MRS DULEEKA LALANTHI WANASINGHA ARACHCHIGE	WFD	17	3	2	1	117%	59
316544	MR CHENGHUI WANG	WFD	23	3	4	3	77%	39
306190	MS LIHUAN WANG	WFD	19	2	4	3	81%	33
317136	MRS JENNIFER RAE WOODS	WFD	21	1	2	5	79%	43
231824	MR ZIPING WU	WFD	20	3	1	4	80%	32
297646	MR KA CHUNG YAN	WFD	34	2	3	5	66%	49
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	4	100%	2
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
0		0	0	1	1	6	100%
999999	TRIAL STUDENT 10	XXX	54	1	3	2	154%	70

Costs Original

						20	37500	750000
						20	75000	1500000
Resource Cost Categories and Resource Drivers								2250000
Cost category	Cost	Resource driver		total driver	cost per			56250
Original Wages	$5,625,000	Number of employees		100	$56,250	$5,625,000			$4,800,000	Original Wages	Wages
Original Building costs	$1,500,000	Floor space		5000	$300	$1,500,000		300	$500,000	Original Building costs	Building costs
Original Depreciation	$1,000,000	Machine hours		10000	$100	$1,000,000			$1,000,000	Original Depreciation	Depreciation
Original Consumables	$50,000	Orders placed by centre		445	$112	$50,000			$50,000	Original Consumables	Consumables
Original Energy	$210,000	Kilowatt hours used		743000	$0.30	$222,900			$210,000	Original Energy	Energy
Original Other	$50,000	Number of employees		100	$500	$50,000			$50,000	Original Other	Other
Original Total Cost	$8,435,000								$6,610,000	Original Total Cost	Total Cost
original fixed data
Cost categories (resource drivers)	Wages	Building costs	Depreciation	Consumables	Energy	Other
Activity centres	(employees)	(m2)	(machine hours)	(orders)	(kilowatt hours)	(employees)
Product Development	3	200		5	12000	3
Sales and distribution	10	500		10	10000	10
Inspecting	2	500		5	5000	2
Pasteurizing	25	1000	4000	150	200000	25
Culturing	25	1000	5000	100	300000	25
Curing	20	1000	1000	150	200000	20
Administration	10	500		15	10000	10
Corporate management	5	300		10	6000	5
Total quantity of resource drivers across all activity centres	100	5000	10000	445	743000	100

Costs

Fossiel Company
Resource Cost Categories and Resource Drivers
Cost category	Cost	Resource driver		total driver	cost per
Wages	$7,537,500	Number of employees		130	$48,000	$6,240,000
Building costs	$2,010,000	Floor space		7100	$283	$2,010,000
Depreciation	$1,340,000	Machine hours		13300	$101	$1,340,000
Consumables	$67,000	Orders placed by centre		590	$114	$67,000
Energy	$281,400	Kilowatt hours used		1004000	$0.30	$301,200
Other	$67,000	Number of employees		130	$515	$67,000
Total	$11,302,900
Plantwide rate	Cost	Units Produced
Mfg Ohead Cost	$8,553,969	1,072,000
	$7.9794	per unit
Incorrect unit cost	$10.5438	per unit	using total o/h cost instead of Mfg o/h cost
Incorrect unit cost	$10.5438	per unit
Mfg Ohead Cost
Total Ohead Cost	$11,302,900
Less Sales	($963,118)
Less Admin	($963,693)
Less Prod Dev	($325,655)
Less Corporate	($496,465)
Total Non-Mfg	($2,748,931)
Mfg Ohead Cost	$8,553,969

Costs Allocation

Fossiel Company
Cost centre	Wages	Building costs	Depreciation	Consumables	Energy	Other	Total
Product Development	$231,923.08	$84,929.58	$0.00	$1,135.59	$5,605.58	$2,061.54	$325,655.36	FALSE	0
Sales and distribution	$753,750.00	$198,169.01	$0.00	$1,135.59	$3,363.35	$6,700.00	$963,117.95	FALSE	0
Inspecting	$115,961.54	$198,169.01	$0.00	$1,135.59	$3,363.35	$1,030.77	$319,660.26	FALSE	0
Blanching	$1,913,365.38	$396,338.03	$533,984.96	$22,711.86	$75,675.30	$17,007.69	$2,959,083.23	FALSE	0
Dehydrating	$1,913,365.38	$396,338.03	$675,037.59	$14,762.71	$112,111.55	$17,007.69	$3,128,622.96	FALSE	0
MAP Gassing and Packing	$1,507,500.00	$396,338.03	$130,977.44	$22,711.86	$75,675.30	$13,400.00	$2,146,602.64	FALSE	0
Administration	$753,750.00	$198,169.01	$0.00	$2,271.19	$2,802.79	$6,700.00	$963,692.99	FALSE	0
Corporate management	$347,884.62	$141,549.30	$0.00	$1,135.59	$2,802.79	$3,092.31	$496,464.60	FALSE	0
Total	$7,537,500.00	$2,010,000.00	$1,340,000.00	$67,000.00	$281,400.00	$67,000.00	$11,302,900.00			+/- Adj
	FALSE	FALSE	FALSE	FALSE	FALSE	FALSE	FALSE	FALSE		All correct
	0	0	0	0	0	0	0	total marks	0

Resource Drivers

Fossiel Company

Resource drivers consumed by activity centres

smallgoods (processed meats)

cheese

pastries

confectionery

ice cream

dried fruit

Cost categories (resource drivers)

Wages

Building costs

Depreciation

Consumables

Energy

Other

New Product Development

Product Development

Activity centres

(employees)

(m2)

(machine hours)

(orders)

(kilowatt hours)

(employees)

Sales and distribution

Product Development

300

20,000

Process sales order

Sales and distribution

700

12,000

Dispatch sales order

Inspecting

700

12,000

Blanching

1,400

5,300

200

270,000

Inspecting

Dehydrating

1,400

6,700

130

400,000

Inspect meat

Inspect milk

Inspect filling ingredients

Inspect ingredients

Inspect cream

Inspect Ffruit

MAP Gassing and Packing

1,400

1,300

200

270,000

Disposal of substandard meat

Disposal of substandard milk

Disposal of substandard filling

Disposal of substandard ingredients

Disposal of substandard cream

Disposal of substandard fruit

Administration

700

10,000

Move to mincing room

Move to pasteurizing room

Move to mixing room

Move to pasteurizing room

Move to mincing room

Corporate management

500

10,000

Inspect finished products

Total quantity of resource drivers across all activity centres

130

7,100

13,300

590

1,004,000

130

Disposal of substandard product

Reports to Health Dept

Mincing

Pasteurizing

Mixing

Blending

Pasteurizing

Blanching

Set up mincer

Set up pasteurizer

Set up mixer

Set up blender

Set up pasteurizer

Set up blanching vats

Weigh and sort ingredients

original fixed data

Load mincer

Load pasteurizer

Load mixer

Load blender

Load pasteurizer

Load blanching vats

Cost categories (resource drivers)

Wages

Building costs

Depreciation

Consumables

Energy

Other

Operate mincer

Operate pasteurizer

Operate mixer

Operate blender

Operate pasteurizer

Operate scalding and draining

Activity centres

(employees)

(m2)

(machine hours)

(orders)

(kilowatt hours)

(employees)

Unload and Clean mincer

Unload and Clean pasteurizer

Unload and Clean mixer

Unload and Clean blender

Unload and Clean pasteurizer

Drain and clean vats

Product Development

200

12000

Move to mixing room

Move to culturing room

Move to filling room

Move to mixing room

Move to drying room

Sales and distribution

500

10000

Inspecting

500

5000

Mixing

Culturing

Filling

Boiling

Mixing

Dehydrating

Pasteurizing

1000

4000

150

200000

Set up scales

Set up pastry cases

Set up scales

Set up dryer

Culturing

1000

5000

100

300000

Weigh ingredients

Stack cases on filling machine

Weigh ingredients

Curing

1000

150

200000

Load mixers

Load culturing vats

Load hopper

Load boiling vats

Load mixers

Load dryer

Administration

500

10000

Operate mixers

Coagulate, Drain and Scald

Fill pastry cases

Coagulate, Drain and Scald

Operate mixers

Operate dryer

Corporate management

300

6000

Clean mixers

Drain and clean vats

Clean hopper

Drain and clean vats

Clean mixers

Unload and clean dryer

Total quantity of resource drivers across all activity centres

100

5000

10000

445

743000

100

Move mixture to smokehouse

Move to curing room

Move to baking

Move to moulding room

Move mixture to freezer

Move to packaging room

Smoking and Packing

Curing

Baking and Packing

Moulding and packaging

Freezing

MAP Gassing and Packing

Pack into skins

Pack and pressing

Stack cases on baking trays

Load hopper

Setup smokehouse

Setup curing room

Setup ovens

Set up moulds and packaging

Set up packaging and fill

Move to smokehouse

Move to curing room

Move to ovens

Move to moulder

Move to freezer

Move to MAP Gassing machine

Smoke products

Cure products

Bake products

Mould products and package

Freeze products

MAP Gas and seal products

Unload smokehouse

Unload curing room

Unload oven

Unload moulder

Unload freezer

Unload MAP Gassing machine

Move to truck

Administration

Process receivables

Process payables

Production planning

Corporate management

Volumn measure

kilograms

Volumn measure

litres

Volumn measure

kilograms

Volumn measure

litres

Volumn measure

kilograms

Products

Mettwurst

Cheddar

Custard Tart

Fudge

Classic Vanilla

Dried Apple

Bologna sausage

Edam

Apple Pie

Caramels

Clasic Chocolate

Dried Apricots

Saveloys

Gouda

Fruit Mince Pie

Toffees

Classic Rainbow

Dried Fruit Salad

Clobassy

Feta

Apricot and Cherry Danish

Pastilles

Gormet Vanilla Bean

Banana Chips

Csabai

Mascarpone

Apple and Cinnamon Danish

Almond Nougat

Butter Pecan

Glace Ginger

Chorizo

Queso Blanco

Baklava

Candied Almonds

Coconut Vanilla Gelato

Dried Mango

etc

List of Activities

Fossiel Company
List of activities
Activity	Activity cost	Activity driver	Annual quantity of activity driver
Corporate management	$347,885	Assigned directly to products			? Corporate management	$347,885
Process receivables	$385,477	No. of invoices	6,700	invoices	? Admin cost
Process payables	$365,380	No. of purchase orders	3,400	purchase orders	? Admin cost
Production planning	$212,836	No. of production schedules	1,340	production schedules	? Admin cost	$963,693
Reports to Health Dept	$31,516	No. of production schedules	1,340	production schedules	ActCntr01
Process sales order	$615,487	No. of sales orders	5,360	sales orders	Sales and distribution
Dispatch sales order	$344,268	No. of dispatches	3,400	dispatches	Sales and distribution	$959,755
Product Development	$231,923	Assigned directly to new products lines			? Product development	$231,923
Inspect Ffruit	$134,182	No. of batches	1,340	batches	ActCntr01
Disposal of substandard fruit	$31,516	No. of batches	1,340	batches	ActCntr01
Move to mincing room	$31,516	No. of batches	1,340	batches	ActCntr01
Set up blanching vats	$212,854	No. of batches	1,340	batches	ActCntr02
Weigh and sort ingredients	$212,854	No. of batches	1,340	batches	ActCntr02
Load blanching vats	$1,681,958	No. of kilograms	268,000	kilograms	ActCntr02
Operate scalding and draining	$405,892	No. of batches	1,340	batches	ActCntr02
Drain and clean vats	$212,854	No. of batches	1,340	batches	ActCntr02
Move to drying room	$232,671	No. of batches	1,340	batches	ActCntr02	$2,959,083
Set up dryer	$116,336	No. of batches	1,340	batches	ActCntr03
Weigh ingredients	$212,854	No. of batches	1,340	batches	ActCntr03
Load dryer	$425,708	No. of batches	1,340	batches	ActCntr03
Operate dryer	$2,004,901	No. of kilograms	268,000	kilograms	ActCntr03
Unload and clean dryer	$232,671	No. of batches	1,340	batches	ActCntr03
Move to packaging room	$136,152	No. of kilograms	268,000	kilograms	ActCntr03	$3,128,623
Load hopper	$479,310	No. of products	1,072,000	products	ActCntr04
Set up packaging and fill	$171,907	No. of trays	21,440	trays	ActCntr04
Move to MAP Gassing machine	$95,862	No. of trays	21,440	trays	ActCntr04
MAP Gas and seal products	$1,187,984	No. of trays	21,440	trays	ActCntr04
Unload MAP Gassing machine	$95,862	No. of trays	21,440	trays	ActCntr04	$2,146,603
Inspect finished products	$54,915	No. of trays	21,440	trays	ActCntr01
Disposal of substandard product	$31,516	No. of trays	21,440	trays	ActCntr01	$315,161
Move to truck	$115,679	No. of trays	20,370	Finished trays	ActCntr04
	$11,052,725
	“??” indicates that these figures must be calculated.					$11,052,725
		No. of invoices	5000	invoices
		No. of purchase orders	2500	purchase orders
		No. of production schedules	1000	production schedules
		No. of sales orders	4000	sales orders
		No. of dispatches	2500	dispatches
		No. of batches	1000	batches
		No. of litres	200000	litres
		No. of trays	16000	trays
		No. of products	800000	products

Admin Drivers

Fossiel Company
Administration
Activities and resource drivers used - Administration
Activity	Percentage of labour time	Percentage of floor space	Percentage of orders placed	Percentage of machine hours
Process receivables	40%	40%	10%	0%
Process payables	40%	30%	10%	0%
Production planning	20%	30%	80%	0%
Total	100%	100%	100%	0%
Notes:
There is no significant use of machinery (and therefore no depreciation) in this activity
In this activity centre, consumables are used by two activities in the proportions given, and energy (kw) is consumed by all activities in the same proportions to the allocated floor space.

Sales Drivers

Fossiel Company
Sales and distribution
Activities and resource drivers used - Sales and distribution
Activity	Percentage of labour time	Percentage of floor space	Percentage of orders placed
Process sales order	60%	80%	50%
Dispatch sales order	40%	20%	50%
Total	100%	100%	100%
There is no significant use of machinery (and therefore no depreciation) in this activity
In this activity centre, consumables are used by two activities in the proportions given, and energy (kw) is consumed by all activities in the same proportions to the allocated floor space.

ActCntr01 Drivers

Fossiel Company
Inspecting
Activities and resource drivers used - Inspecting
Activity	Percentage of labour time	Percentage of floor space	Percentage of orders placed
Inspect Ffruit	30%	50%	0%
Disposal of substandard fruit	10%	10%	30%
Move to mincing room	10%	10%	0%
Inspect finished products	30%	10%	0%
Disposal of substandard product	10%	10%	30%
Reports to Health Dept	10%	10%	40%
Total	100%	100%	100%
There is no significant use of machinery (and therefore no depreciation) in this activity
In this activity centre, consumables are used by three activities in the proportions given, and energy (kw) is consumed by all activities in the same proportions to the allocated floor space.

ActCntr02 Drivers

Fossiel Company
Blanching
Activities and resource drivers used - Blanching
Activity	Percentage of labour time	Percentage of floor space	Percentage of machine hours
Set up blanching vats	10%	5%	0%
Weigh and sort ingredients	10%	5%	0%
Load blanching vats	40%	70%	100%
Operate scalding and draining	20%	5%	0%
Drain and clean vats	10%	5%	0%
Move to drying room	10%	10%	0%
Total	100%	100%	100%
In this Activity Centre, the only activity that makes significant use of machinery (and therefore depreciation, consumables and energy) is Operate scalding and draining
Various consumables used in this Activity Centre are almost all used by the Load blanching vats personnel, who order these supplies as and when needed.

ActCntr03 Drivers

Fossiel Company
Dehydrating
Activities and resource drivers used - Dehydrating
Activity	Percentage of labour time	Percentage of floor space	Percentage of machine hours
Set up dryer	5%	5%	0%
Weigh ingredients	10%	5%	0%
Load dryer	20%	10%	0%
Operate dryer	50%	60%	100%
Unload and clean dryer	10%	10%	0%
Move to packaging room	5%	10%	0%
Total	100%	100%	100%
In this Activity Centre, the only activity that makes significant use of machinery (and therefore depreciation and energy) is Operate dryer
Various consumables used in this Activity Centre are almost all used by the Operate dryer personnel, who order these supplies as and when needed.

ActCntr04 Drivers

Fossiel Company
MAP Gassing and Packing
Activities and resource drivers used - MAP Gassing and Packing
Activity	Percentage of labour time	Percentage of floor space	Percentage of machine hours
Load hopper	25%	25%	0%
Set up packaging and fill	10%	5%	0%
Move to MAP Gassing machine	5%	5%	0%
MAP Gas and seal products	50%	50%	100%
Unload MAP Gassing machine	5%	5%	0%
Move to truck	5%	10%	0%
Total	100%	100%	100%
In this Activity Centre, the only activity that makes significant use of machinery (and therefore depreciation and energy) is MAP Gas and seal products
Various consumables used in this Activity Centre are almost all used by the MAP Gas and seal products personnel, who order these supplies as and when needed.

Product 1 Data

Fossiel Company
Product 1 Data - Mettwurst
Activities consumed	Annual quantity of activity driver
Corporate management	$99,571	Assigned directly to products
Process receivables	700	invoices
Process payables	300	purchase orders
Production planning	170 CDU: TOTAL PRODUCTS DIVIDED BY BATCH SIZE	production schedules
Reports to Health Dept	170	production schedules
Process sales order	670	sales orders
Dispatch sales order	500	dispatches
Product Development	$0	Assigned directly to new products lines
Inspect Ffruit	170 CDU: TOTAL PRODUCTS DIVIDED BY BATCH SIZE	batches
Disposal of substandard fruit	170	batches
Move to mincing room	170	batches
Set up blanching vats	170	batches
Weigh and sort ingredients	170	batches
Load blanching vats	53,750	kilograms
Operate scalding and draining	170	batches
Drain and clean vats	170	batches
Move to drying room	170	batches
Set up dryer	170	batches
Weigh ingredients	170	batches
Load dryer	170	batches
Operate dryer	53,750	kilograms
Unload and clean dryer	170	batches
Move to packaging room	53,750	kilograms
Load hopper	214,400	products
Set up packaging and fill	2,150	trays	100	per tray
Move to MAP Gassing machine	2,150	trays
MAP Gas and seal products	2,150	trays
Unload MAP Gassing machine	2,150	trays
Inspect finished products	- 0	trays
Disposal of substandard product	- 0	trays
Move to truck	2,150	Finished trays
Direct Materials	$3	per kilogram Assigned directly to products
Current Market Selling Price	$9.00	per unit of product
Batch size	1,300
Annual Volume	215,000

Product 2 Data

Fossiel Company
Product 2 Data - Csabai
Activities consumed	Annual quantity of activity driver
Corporate management	$12,041	Assigned directly to products
Process receivables	200	invoices
Process payables	100	purchase orders
Production planning	70	production schedules
Reports to Health Dept	70	production schedules
Process sales order	200	sales orders
Dispatch sales order	100	dispatches
Product Development	$107,466	Assigned directly to new products lines
Inspect Ffruit	60 CDU: TOTAL PRODUCTS DIVIDED BY BATCH SIZE	batches
Disposal of substandard fruit	60	batches
Move to mincing room	60	batches
Set up blanching vats	60	batches
Weigh and sort ingredients	60	batches
Load blanching vats	13,000	kilograms
Operate scalding and draining	60	batches
Drain and clean vats	60	batches
Move to drying room	60	batches
Set up dryer	60	batches
Weigh ingredients	60	batches
Load dryer	60	batches
Operate dryer	13,000	kilograms
Unload and clean dryer	60	batches
Move to packaging room	13,000	kilograms
Load hopper	26,800	products
Set up packaging and fill	540	trays	50	per tray
Move to MAP Gassing machine	540	trays
MAP Gas and seal products	540	trays
Unload MAP Gassing machine	540	trays
Inspect finished products	540	trays
Disposal of substandard product	540	trays
Move to truck	520	Finished trays
Direct Materials	$4	per kilogram Assigned directly to products
Current Market Selling Price	$13.00	per unit of product
Batch size	500
Annual Volume	26,000

Case Details01

Fossiel Company
	Fossiel Company Case Background
	Fossiel Company manufactures a wide range of smallgoods (processed meats).
	Twenty years ago Fossiel Company had only three product lines (Mettwurst, Bologna sausage, and Saveloys). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
	The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Clobassy, Csabai, and Chorizo). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
	The company has undergone some dramatic changes within the business over the past 20 years. The factory had seen the introduction of computer-controlled mincing and mixing machines and smoking ovens that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
	Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
	The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.

Case Details02

Fossiel Company
	Fossiel Company Case Background
	Fossiel Company manufactures a wide range of cheese.
	Twenty years ago Fossiel Company had only three product lines (Cheddar, Edam, and Gouda). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
	The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Feta, Mascarpone, and Queso Blanco). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
	The company has undergone some dramatic changes within the business over the past 15 years. The factory had seen the introduction of computer-controlled pasteurizer and culturing machines and curing facilities that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
	Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
	The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.

Case Details03

Fossiel Company
	Fossiel Company Case Background
	Fossiel Company manufactures a wide range of pastries.
	Twenty years ago Fossiel Company had only three product lines (Custard Tart, Apple Pie, and Fruit Mince Pie). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
	The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Apricot and Cherry Danish, Apple and Cinnamon Danish, and Baklava). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
	The company has undergone some dramatic changes within the business over the past 15 years. The factory had seen the introduction of computer-controlled mixing and moulding machines and scalding facilities that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
	Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
	The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.

Case Details04

Fossiel Company
	Fossiel Company Case Background
	Fossiel Company manufactures a wide range of confectionery.
	Twenty years ago Fossiel Company had only three product lines (Fudge, Caramels, and Toffees). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
	The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Pastilles, Almond Nougat, and Candied Almonds). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
	The company has undergone some dramatic changes within the business over the past 15 years. The factory had seen the introduction of computer-controlled blending and filling machines and baking facilities that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
	Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
	The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.

Case Details05

Fossiel Company
	Fossiel Company Case Background
	Fossiel Company manufactures a wide range of ice cream.
	Twenty years ago Fossiel Company had only three product lines (Classic Vanilla, Clasic Chocolate, and Classic Rainbow). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
	The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Gormet Vanilla Bean, Butter Pecan, and Coconut Vanilla Gelato). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
	The company has undergone some dramatic changes within the business over the past 15 years. The factory had seen the introduction of computer-controlled mixing and pasteurizer machines and freezing facilities that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
	Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
	The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.

Case Details06

Fossiel Company
	Fossiel Company Case Background
	Fossiel Company manufactures a wide range of dried fruit.
	Twenty years ago Fossiel Company had only three product lines (Dried Apple, Dried Apricots, and Dried Fruit Salad). The company produced large volumes of each product, using very simple machinery and a lot of hard work.
	The company still makes and sells a lot of the original three product lines, but now also produces a wide range of low-volume speciality lines (Banana Chips, Glace Ginger, and Dried Mango). The low-volume speciality lines are complex to produce and their short production runs involve a lot of extra machinery setups and material handling. But the current figures indicate that these speciality lines have very good profit margins.
	The company has undergone some dramatic changes within the business over the past 15 years. The factory had seen the introduction of computer-controlled blanching and drying machines and MAP gassing facilities that replaced a lot of the direct labour operations, and an increased emphasis on quality and delivery performance. In fact, right across the business, more and more effort had been placed on keeping the customer happy.
	Despite all this progress, the company seems to be struggling. Profits are declining, and for the company to survive senior management has indicated to staff that they must be more productive. Senior management also indicated that the company must focus on increasing sales, particularly in the range of high-margin specialty products.
	The company's management accountant had become concerned about the conventional product costing system at Fossiel Company. The manufacturing people were also sure that the costing system was distorting product costs.