Please Access the ‘Ch Worksheets – Raw’ file from this Module, Re-Save it using your name, and complete the Textbook Exercises. A demonstration video has been uploaded to guide you through

Please Access the "Ch Worksheets – Raw" file from this Module, Re-Save it using your name, and complete the Textbook Exercises. A demonstration video has been uploaded to guide you through this homework.

Please Complete all the Problems in the associated Excel template (even the ones demonstrated in the video). BE SURE to use Excel Formulas to complete your analyses.

Exam-2-Raw.xlsx

Ch5-1

The following data from an activity-based costing accounting system are offered:
a. Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing activity cost pool. Show your work!
b. Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products. Show your work!
	Supervisory wages	$ 94,000
	Factory utilities	$ 128,000
	Distribution of Resource Consumption across Activity Cost Pools:
	Activity Cost Pools	Batch Set-Ups	Unit Processing	Other	Total
	Supervisory wages	34%	64%	2%	100%
	Factory utilities	49%	35%	16%	100%
	The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

Ch5-2

The following data from an activity-based costing system are provided:
a. Compute the activity rates (i.e., cost per unit of activity) for the activity cost pools. Round off all calculations to the nearest whole cent.
b. Using the activity-based costing system, compute the customer margin for the Hoium family. Round off all calculations to the nearest whole cent.
c. Assume the company decides instead to use a traditional costing system in which ALL costs are allocated to customers on the basis of cleaning hours.
	Compute the margin for the Hoium family. Round off all calculations to the nearest whole cent.
		Activity Cost Pool	Total Cost	Total Activity
		Cleaning	$ 263,784	$ 34,800	hours
		Job support	145,180	7,000	jobs
		Client support	4,774	220	clients
		Other	170,000	Not applicable
		Total	$ 583,738
	The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
	The Hoium family requested 45 jobs during the year that required a total of 90 hours of housecleaning and was charged $2,000.

Ch6-1

100,000 units per year of the B345 gasket are manufactured for use in a final product. Data concerning the associated unit production costs follow:
An outside supplier has offered to provide all of the B345 gaskets it requires resulting in a 25% reduction of fixed manufacturing overhead costs;
assume that direct labor is a variable cost.
a. Assuming no alternative use for the facilities presently devoted to production of the B345 gaskets.
If the outside supplier offers to sell the gaskets for $0.46 each, should Kirsten Corporation accept the offer?
b. Assuming the facilities presently devoted to production of the B345 gaskets could be used to expand production of another product
that would yield an additional contribution margin of $10,000 annually.
What is the maximum price Kirsten Corporation should be willing to pay the outside supplier for B345 gaskets?
	Fully support your answers with appropriate calculations.
		Direct materials	$ 0.15
		Direct labor	0.10
		Variable manufacturing overhead	0.13
		Fixed manufacturing overhead	0.24
		Total manufacturing cost per unit	$ 0.62

Ch6-2

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A recent monthly income statement is given below:
If Store B is closed, one-fourth of its traceable fixed expenses will continue unchanged and Store A sales will decrease by 10 percent.
The company allocates common fixed expenses to the stores on the basis of sales dollars.
Required: Determine the monthly financial advantage (disadvantage) of closing Store B.
		Total	Store A	Store B
	Sales	1000000	400000	600000
	Variable expenses	580000	160000	420000
	Contribution margin	420000	240000	180000
	Traceable fixed expenses	300000	100000	200000
	Store segment margin	120000	140000	-20000
	Common fixed expenses	50000	20000	30000
	Net operating income	70000	120000	-50000