Answer Happy

Barbacoa AS' Chinese supplier is a traditional manufacturing
company that produces and sells two types of barbeque grills, the
coal-driven Baconizer and the gas-driven TasteMaster. It is only
the latter that is imported to Norway. The company has previously
used a costing model, where indirect production costs have been
allocated to the two products with the help of a distribution rate
where production time has been defined as the underlying cost
driver. Their newly employed CFO wants to introduce Activity-based
costing and has made an analysis of the budgeted indirect
production costs for 2022 (all figures in Chinese Yuan):
Tatal activity costs Fored costs Avale Activity 6 200 000 90.00% Procurement Machinery set-up and calibration 4 800 000 100.00 % Capacity 4 000 purchase orders 800 production lines 22 000 production hours 800 inspections 1 200 service jobs Budgeted capacity Budgeted capacity wization utilization Bontzer Taste Master 1 800 400 purchase orders purchase orders 400 300 production lines production lines 8000 10 400 production production hours hours 240 inspections inspections 540 service jobs Service jobs 6.400 000 82.00% Production Quality inspections Maintenance of equipment 3 600 000 88.00% 3 000 000 74.00 % Facility costs 8 000 000 84.00 % N/A NA Total 32 000 000 The direct production costs per unit are as follows: Direct material Direct labor Packaging Total Baconizer 52.00 104 00 36.00 192.00 Taste Master 106.00 212.00 $2.00 360.00 The planned production and sales in 2022 S. 1 Baconizer 120 000 units TasteMaster 240 000 units Use the compate in the Excel spreadsheet to make an ABC costing model for one ortof Baconizes dene unit of laste Master as well as a calculation of the costs for excess capacitylish Produse Department SITY