Bill of Activities
Lake Corporation has received an order for handheld computers from Union, LLC. A partially complete bill of activities for that order appears below. Fill in the missing data.
|
Activity |
Activity Cost Rate |
Cost Driver Level |
Activity Cost |
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|
Unit level |
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|
Parts production |
$50 per machine hour |
200 machine hours |
$ ? |
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|
Assembly |
$20 per direct labor hour |
100 direct labor hours |
? |
|
|
Packaging and shipping |
$12.50 per unit |
400 units |
? |
|
|
Batch level |
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|
Work cell setup |
$100 per setup |
16 setups |
? |
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|
Product level |
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|
Product design |
$60 per engineering hour |
80 engineering hours |
? |
|
|
Product simulation |
$80 per testing hour |
30 testing hours |
? |
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|
Facility level |
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|
Building occupancy |
200% of assembly labor cost |
? |
? |
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|
Total activity costs assigned to job |
$ ? |
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|
Total job units |
÷ 400 |
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|
Activity costs per unit (total activity costs÷ total units) |
$ ? |
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|
Cost summary |
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|
Direct materials |
$60,000 |
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|
Purchased parts |
80,000 |
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|
Activity costs |
? |
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|
Total cost of order |
$ ? |
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|
Product unit cost (total cost ÷400 units) |
$ ? |
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