company's two product lines appear below. Standard $ 55.00 $20.40 1.40 DL 50,000 units Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production Deluxe Estimated total manufacturing overhead Estimated total direct labor-hours $ 67.00 $25.00 0.70 DLHS 10,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: $ 505,000 77,000 DLHS Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. 2. The company is considering replacing its traditional costing system with an activity-based absorption costing system that would have the following three activity cost pools: Estimated Overhead Cost $308,000 Activity Cost Pools (and Activity Measures) Supporting direct labor (direct labor-hours) Batch setups (setups) 129,000 Safety testing (tests) 68,000 Total manufacturing overhead cost $ 505,000 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Expected Activity Deluxe 7,000 200 30 Standard 70,000 100 70 Total 77,000 300 100
Estimated Overhead Cost $ 308,000 Batch setups (setups) Safety testing (tests) 129,000 68,000 Total manufacturing overhead cost $ 505,000 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Activity Cost Pools (and Activity Measures) Supporting direct labor (direct labor-hours) Complete this question by entering your answers in the tabs below. Unit product cost Standard < Required 1 Deluxe 7,000 200 30 Required 1 Required 2 Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Deluxe Required 2 > Expected Activity Standard 70,000 100 70 Total 77,000 300 100
Activity Cost Pools (and Activity Measures) Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (tests) Total manufacturing overhead cost Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Complete this question by entering your answers in the tabs below. Estimated Overhead Cost $ 308,000 129,000 68,000 $ 505,000 Unit product cost Deluxe < Required 1 Deluxe 7,000 200 30 Required 2 > Expected Activity Required 1 Required 2 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Standard Standard 70,000 100 70 Total 77,000 300 100 CI
Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear
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