【文章內(nèi)容簡(jiǎn)介】 t r a c e d t o c u s t o m e r o r d e r s 4 0 , 0 0 0 G e n e r a l A d m i n i s t r a t i v e D e p a r t m e n tA d m i n i s t r a t i v e w a g e s a n d s a l a r i e s 4 0 0 , 0 0 0 O f f i c e e q u i p m e n t d e p r e c i a t i o n 5 0 , 0 0 0 A d m i n i s t r a t i v e b u i l d i n g l e a s e 6 0 , 0 0 0 5 1 0 , 0 0 0 M a r k e t i n g D e p a r t m e n tM a r k e t i n g w a g e s a n d s a l a r i e s 2 5 0 , 0 0 0 S e l l i n g e x p e n s e s 5 0 , 0 0 0 3 0 0 , 0 0 0 T o t a l o v e r h e a d c o s t s 1 , 8 5 0 , 0 0 0$ O v e r h e a d C o s t s a t C l a s s i c B r a s s( M a n u f a c t u r i n g a n d N o n M a n u f a c t u r i n g )32 C u s t o m e r O r d e r s P r o d u c t D e s i g n O r d e r S i z e C u s t o m e r R e l a t i o n s O t h e r T o t a lP r o d u c t i o n D e p a r t m e n tI n d i r e c t f a c t o r y w a g e s 1 2 5 , 0 0 0$ F a c t o r y e q u i p m e n t d e p r e c i a t i o n 6 0 , 0 0 0 F a c t o r y u t i l i t i e sF a c t o r y b u i l d i n g l e a s eG e n e r a l A d m i n i s t r a t i v e D e p a r t m e n tA d m i n i s t r a t i v e w a g e s a n d s a l a r i e sO f f i c e e q u i p m e n t d e p r e c i a t i o nA d m i n i s t r a t i v e b u i l d i n g l e a s eM a r k e t i n g D e p a r t m e n tM a r k e t i n g w a g e s a n d s a l a r i e sS e l l i n g e x p e n s e sT o t a lA c t i v i t y C o s t P o o l sP r o d u c t i o n D e p a r t m e n tI n d i r e c t f a c t o r y w a g e s 5 0 0 , 0 0 0$ F a c t o r y e q u i p m e n t d e p r e c i a t i o n 3 0 0 , 0 0 0 F a c t o r y u t i l i t i e s 1 2 0 , 0 0 0 F a c t o r y b u i l d i n g l e a s e 8 0 , 0 0 0 1 , 0 0 0 , 0 0 0$ S h i p p i n g c o s t s t r a c e d t o c u s t o m e r o r d e r s 4 0 , 0 0 0 G e n e r a l A d m i n i s t r a t i v e D e p a r t m e n tA d m i n i s t r a t i v e w a g e s a n d s a l a r i e s 4 0 0 , 0 0 0 O f f i c e e q u i p m e n t d e p r e c i a t i o n 5 0 , 0 0 0 A d m i n i s t r a t i v e b u i l d i n g l e a s e 6 0 , 0 0 0 5 1 0 , 0 0 0 M a r k e t i n g D e p a r t m e n tM a r k e t i n g w a g e s a n d s a l a r i e s 2 5 0 , 0 0 0 S e l l i n g e x p e n s e s 5 0 , 0 0 0 3 0 0 , 0 0 0 T o t a l o v e r h e a d c o s t s 1 , 8 5 0 , 0 0 0$ O v e r h e a d C o s t s a t C l a s s i c B r a s s( M a n u f a c t u r i n g a n d N o n M a n u f a c t u r i n g )Factory equipment depreciation $300,000 Percent consumed by customer orders 20% $ 60,000 Step 3: Assign Costs to Activity Cost Pools 33 C u s t o m e r O r d e r s P r o d u c t D e s i g n O r d e r S i z e C u s t o m e r R e l a t i o n s O t h e r T o t a lP r o d u c t i o n D e p a r t m e n tI n d i r e c t f a c t o r y w a g e s 1 2 5 , 0 0 0$ 2 0 0 , 0 0 0$ 1 0 0 , 0 0 0$ 5 0 , 0 0 0$ 2 5 , 0 0 0$ 5 0 0 , 0 0 0$ F a c t o r y e q u i p m e n t d e p r e c i a t i o n 6 0 , 0 0 0 1 8 0 , 0 0 0 6 0 , 0 0 0 3 0 0 , 0 0 0 F a c t o r y u t i l i t i e s 1 2 , 0 0 0 6 0 , 0 0 0 4 8 , 0 0 0 1 2 0 , 0 0 0 F a c t o r y b u i l d i n g l e a s e 8 0 , 0 0 0 8 0 , 0 0 0 G e n e r a l A d m i n i s t r a t i v e D e p a r t m e n tA d m i n i s t r a t i v e w a g e s a n d s a l a r i e s 6 0 , 0 0 0 2 0 , 0 0 0 4 0 , 0 0 0 1 2 0 , 0 0 0 1 6 0 , 0 0 0 4 0 0 , 0 0 0 O f f i c e e q u i p m e n t d e p r e c i a t i o n 1 5 , 0 0 0 1 2 , 5 0 0 2 2 , 5 0 0 5 0 , 0 0 0 A d m i n i s t r a t i v e b u i l d i n g l e a s e 6 0 , 0 0 0 6 0 , 0 0 0 M a r k e t i n g D e p a r t m e n tM a r k e t i n g w a g e s a n d s a l a r i e s 5 0 , 0 0 0 2 5 , 0 0 0 1 5 0 , 0 0 0 2 5 , 0 0 0 2 5 0 , 0 0 0 S e l l i n g e x p e n s e s 5 , 0 0 0 3 5 , 0 0 0 1 0 , 0 0 0 5 0 , 0 0 0 T o t a l 3 1 5 , 0 0 0$ 2 5 7 , 0 0 0$ 3 8 0 , 0 0 0$ 3 6 7 , 5 0 0$ 4 9 0 , 5 0 0$ 1 , 8 1 0 , 0 0 0$ A c t i v i t y C o s t P o o l sStep 3: Assign Costs to Activity Cost Pools 34 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Overhead Costs Traced Traced Traced Cost Objects: Products, Customer Orders, Customers 35 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Order Size Customer Orders Product Design Customer Relations Other Overhead Costs Cost Objects: Products, Customer Orders, Customers FirstStage Allocation 36 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Cost Objects: Products, Customer Orders, Customers Order Size Customer Orders Product Design Customer Relations Other Overhead Costs FirstStage Allocation SecondStage Allocations $/MH $/Order $/Design $/Customer Unallocated 37 Step 4: Calculate Activity Rates The ABC team estimates that Classic Brass will have the following total activities for each activity cost pool . . . ?1,000 customer orders, ?200 new designs, ?20,000 machinehours ?100 customers. Now the team can pute the individual activity rates by dividing the total cost for each activity by the total activity levels 38 Step 4: Calculate Activity Rates After the fi