Activity-Based Costing and Activity-Based Management

Chapter 5. Activity-Based Costing and Activity-Based Management

5-16 1. a. unit-level b. batch-level c. unit-level d. batch-level e. product-sustaining

f. unit-level g. facility-sustaining

5-17 1. Unit-level: a, b Batch-level: c Service-sustaining: d

2. HT $20.50 ST $12.33

5-18 1. SAD $28,132 AE $14,092 2. SAD $26,890 AE $16,090

5-19 1. UM $9,258 HM $216,020 LV $83,322 Total $308,600

2. UM $23,800 HM $192,800 LV $92,000 Total $308,600

3. UM 2.57 HM 0.89 LV 1.10

5-20 1. T $66,772 P $68,699 2. T $64,862 P $70,609 3. T $60,108 P $75,363

5-21 1. M $5.10 F $3.45 2. M $9.10 F $7.45

5-22 1. Standard $1,051.70 Special $1,121.70

2. Standard $378,857 Special $266,143

5-23 1. I $97.97 E $144.95 2. I $85.10 E $167.82

5-24 1. BG $7,600; MFJ $1,900; FP $6,500

2. BG $1,400; MFJ $3,200; FP $11,400

5-25 1. $8,085 2. $(5,400) 3. $23,150 4. $13,050

5-26 1. $1.133 2. Clean $0.10 Cut $60 P $12 3. RP $1.19 IP $0.62

5-27 1. #215 $1,728 #325 $2,592 2. #215 $2,253.25 #325 $1,816.25

5-28 1. H $(227.30) T $94.90 G $577.60

5-29 2. WC $18,200 SHG $16,800

5-30 1. $35 2. WC $14,070 SHG $20,930

5-31 1. WC $12,530 SHG $22,470

5-32 Total costs per unit 1. F $16.21 C $15.29

2. F $17.32 C $14.10

3. F $18.64 C $12.67

5-33 Budg. costs per serv. 1. X-rays $129.94 U $110.99 CT $226.57 MRI $411.50 2. X-rays $110.85 U $103.36 CT $215.35 MRI $456.76

5-34 2. Supplies $9.97 per participant RM&U $8.37 per square foot

AS $22.71 per participant Mark $300 per advertisement

3. Budgeted cost per participant: D $113.57 C $161.27 F $277.07

5-35 1. GSC 2.91% DC 4.76% MSS 9.09%

2. (1) $40 per order (2) $3 per line item (3) $47.973 per delivery

(4)$1 per carton (5) $16...