Cost of goods sold for October

Job A256 Job A258 Total

Beginning balance $ 1,200 $ -
Direct materials 2,600 1,400
Direct labor 800 600
Manufacturing overhead applied 1,200 900
Total job cost (a) $ 5,800 $ 2,900
Units completed (b) 100 200
Unit product cost (c) = (a) ÷ (b) $ 58 $ 14.5
Unit sold (d) 80 40
Cost of good sold (c) x (d) $ 4,640 $ 580 $ 5,220
 Total value of the finished goods inventory at the end of October
Job A256 Job A258
Units completed (a) $ 100 $ 200
Units sold (b) 80 40
Units in finished goods inventory (c) = (a) - (b) 20 160
Unit product cost (d) $ 58 $ 14.5
Cost of ending finished goods inventory (c) × (d) $ 1,160 $ 2,320
nd of October Total value of the work in process inventory at the end of Oc
Total Job A257
Beginning balance $ 500
Direct materials 3,500
Direct labor 1,000
Manufacturing overhead applied 1,500
$ 3,480 Total job cost $ 6,500
s inventory at the end of October
Job A260 Total
$ -
3,500
400
600
$ 4,500 $ 11,000
Mixing Department Materials Conversion
Units transferred to the next department 190,000 190,000
Equivalent units in ending work in process inventory
Materials: 40,000 units x 75% complete 30,000
Conversion: 40,000 units x 60% complete 24,000
Equivalent units of production 220,000 214,000
Mixing Department Materials Conversion
Cost of beginning work in process inventory $ 67,800 $ 30,200
Costs added during the period 579,000 248,000
Total cost (a) $ 646,800 $ 278,200
Equivalent units of production (b) 220,000 214,000
Cost per equivalent unit (a) ÷ (b) $ 2.94 $ 1.3
Incremental contribution margin:
$25,000 × 60% CM ratio $ 15,000
Less incremental fixed salary cost 8,000
Increased net operating income $ 7,000
Product Margins - Traditional Cost System
Xtreme
Sales $ 2,800,000
Cost of goods sold:
Direct materials $ 1,440,000
Direct labor 480,000
Manufacturing overhead applied with $16.5 per DL 660,000 2,580,000
Product margin $ 220,000
 Pathfinder Total
$ 7,920,000 $ 10,720,000

$ 4,240,000 $ 5,680,000
960,000 1,440,000
1,320,000 6,520,000 1,980,000 9,100,000
$ 1,400,000 $ 1,620,000
Product Margins - Activity-based System
Xtreme Pathfinder
Sales $ 2,800,000
Costs:
Direct materials $ 1,440,000 $ 4,240,000
Direct labor 480,000 960,000
Supporting direct labor 261,200 522,400
Batch setups 330,000 165,000
Product sustaining 301,200 301,200
Other - -
Total cost 2,812,400
Product margin $ (12,400)
 Computation of Activity Rate
Pathfinder Total
$ 7,920,000 $ 10,720,000 Activity Cost Pools
Supporting direct labor
$ 5,680,000 Batch setups
1,440,000 Product sustaining
783,600 Other
495,000
602,400
-
6,188,600 9,001,000
$ 1,731,400 $ 1,719,000
n of Activity Rates
(a) (b) (a) ÷ (b)
Total Cost Total Activity Activity Rate
$ 783,600 120,000 direct labor-hours $ 6.53 per direct labor-hour
$ 495,000 300 setups $ 1,650 per setup
$ 602,400 2 products $ 301,200 per product
$ 99,000 No applicable No applicable
A Quantitative Comparison of Traditional and Activity-Based Cost Assignments
Xtreme Pathfinder
(a) (a) ÷ (c) (b)
Traditional Cost System Amount % Amount
Direct materials $ 1,440,000 25.35% $ 4,240,000
Direct labor 480,000 33.33% 960,000
Manufacturing overhead applie 660,000 33.33% 1,320,000
Total cost assigned to product $ 2,580,000 $ 6,520,000

Activity-Based Costing Sys

Direct costs:
Direct materials $ 1,440,000 25.35% $ 4,240,000
Direct labor 480,000 33.33% 960,000
Indirect costs:
Supporting direct labor 261,200 33.33% 522,400
Batch setups 330,000 66.67% 165,000
Product sustaining 301,200 50.00% 301,200
Total cost assigned to product $ 2,812,400 ### $ 6,188,600
Cost not assigned to products:
Other
Total cost
Based Cost Assignments
Pathfinder
(b) ÷ (c) (c)
% Total
74.65% $5,680,000
66.67% 1,440,000
66.67% 1,980,000
$9,100,000

74.65% $5,680,000
66.67% 1,440,000

66.67% 783,600
33.33% 495,000
50.00% 602,400
### $9,001,000

99,000
$9,100,000
 Harrald’s Fish House Harrald’s Fish House
Planning Budget Flexible Budget
For the month ended April 30 For the month ended April 30

Budgeted meals served (q) 1,800 Budgeted meals served (q)

Revenue ($16.50q) $ 29,700 Revenue ($16.50q)
Expenses: Expenses:
Cost of ingredients ($6.25q) 11,250 Cost of ingredients ($6.25q)
Wages and salaries ($10,400) 10,400 Wages and salaries ($10,400)
Utilities ($800 + $0.20q) 1,160 Utilities ($800 + $0.20q)
Rent ($2,200) 2,200 Rent ($2,200)
Miscellaneous ($600 + $0.80q) 2,040 Miscellaneous ($600 + $0.80q
Total expenses 27,050 Total expenses
Net operating income $ 2,650 Net operating income
sh House Harrald’s Fish House
udget Flexible Budget Performance Report
nded April 30 For the month ended April 30

(1)
1,700 Actual results
$ 28,050 Meals served 1,700
Revenue ($16.50q) $ 27,920
10,625 Expenses:
10,400 Cost of ingredients ($6.25q) 11,110
1,140 Wages and salaries ($10,400) 10,130
2,200 Utilities ($800 + $0.20q) 1,080
1,960 Rent ($2,200) 2,200
26,325 Miscellaneous ($600 + $0.80q) 2,240
$ 1,725 Total expenses 26,760
Net operating income $ 1,160
 Harrald’s Fish House
ble Budget Performance Report
or the month ended April 30

Revenue
and (2) Activity (3)
Spending Variances Flexible variances Planning
(1) – (2) budget (2) - (3) budget
1,700 1,800
$ 130 U $ 28,050 $ 1,650 U $ 29,700

485 U 10,625 625 F 11,250

270 F 10,400 - 10,400
60 F 1,140 20 F 1,160
- 2,200 - 2,200
280 U 1,960 80 F 2,040
435 U 26,325 725 F 27,050
$ 565 U $ 1,725 $ 925 F $ 2,650
 AirQual Test Corporation
Flexible Budget Performance Report
For the month ended February 28
Revenue
and
(1) Spending (2)
Actual Variances Flexible
results (1) – (2) budget
Meals served 52 52
Revenue ($360q) $ 18,950 $ 230 F $ 18,720
Expenses:
Technician wages ($6,400) 6,450 50 U 6,400
Mobile lab operating expenses ($2,900 + $35 4,530 190 F 4,720
Office expenses ($2,600 + $2q) 3,050 #VALUE! U
Advertising expenses ($970) 995 25 U 970
Insurance ($1,680) 1,680 - 1,680
Miscellaneous expenses ($500 + $3q) 465 191 F 656
Total expenses 17,170 2,744 U 14,426
Net operating income $ 1,780 $ (2,514) F $ 4,294
Activity (3)
variances Planning
(2) - (3) budget
50
$ 720 F $ 18,000

- 6,400
70 U 4,650
#VALUE! U 2,700
- 970
- 1,680
6 U 650
(2,624) U 17,050
$ 3,344 F $ 950
 TipTop Flight School
Flexible Budget Performance Report
For the month ended July 31
Revenue
and
(1) Spending (2)
Actual Variances Flexible
results (1) – (2) budget
Lessons 155 155
Revenue ($220q) $ 33,900 $ 200 U $ 34,100
Expenses:
Instructor wages ($65q) 9,870 205 F 10,075
Aircraft depreciation ($38q) 5,890 - 5,890
Fuel ($15q) 2,750 425 U 2,325
Maintenance ($530 +$12q) 2,450 60 U 2,390
Ground facility expenses ($1,250 +$2q) 1,540 20 F 1,560
Administration ($3,240 + $1q) 3,320 75 F 3,395
Total expenses 25,820 185 U 25,635
Net operating income $ 8,080 $ 385 U $ 8,465
 AirQual Test Corporation

Activity (3)
variances Planning
(2) - (3) budget
150
$ 1,100 F $ 33,000

325 U 9,750
190 U 5,700
75 U 2,250
60 U 2,330
10 U 1,550
5 U 3,390
665 U 24,970
$ 435 F $ 8,030
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on
Direct materials $ 10.35
Direct labor 6.10
Variable overhead 1.60
Fixed overhead:
General company overhead 2.80
Depreciation 1.60
Supervision 0.75
Total cost per drum 23.20
 Make Buy
Cost of purchasing (60,000 units x $18 per unit) $ 1,080,000
Direct materials (60,000 units x $10.35 per unit) $ 621,000
Direct labor (60,000 units × $4.27 per unit) 256,200
Variable manufacturing overhead
(60,000 units × $1.12 per unit) 67,200
Supervision 45,000
Rent 135,800 -
Total costs $ 1,125,200 $ 1,080,000
Financial advantage of accepting the offer $45,200
 Make Buy
Cost of purchasing (100,000 units x $18 per unit) $ 1,800,000
Direct materials (100,000 units x $10.35 per unit $ 1,035,000
Direct labor (100,000 units × $4.27 per unit) 427,000
Variable manufacturing overhead
(100,000 units × $1.12 per unit) 112,000
Supervision 45,000
Rent 135,800 -
Total costs $ 1,754,800 $ 1,800,000
Financial disadvantage of accepting the offer $(45,200)