Mas 4

CHAPTER4:ACTIVITYBASEDCOSTINGANDMANAGEMENT
MultipleChoice
a1.Activitybasedcosting
a.requirestheidentificationofcostdrivers.
b.isusedonlyinJIToperations.
c.appliesonlytodiscretionaryfixedcosts.
d.doesnothelptoidentifyactivitiesasvalueaddingornonvalueadding.
a2.Acompanyusingactivitybasedcosting
a.triestoidentifycostdrivers.
b.allocatesallcoststoindividualproducts.
c.looksfortheactivitywithwhichtotalcostsaremostcloselyassociated.
d.isprobablyusingtheJITphilosophy.
a3.Machinesetupsisanexampleofa(n)____________activity.
a. Batch
b. Facilitysustaining
c. Productsustaining
d. Unit
d4.Machinehoursisanexampleofa(n)____________activity.
a.Batch
d. Unit
b5.Landscapingisanexampleofa(n)_____________activity.
a. Batch
d. Unit
d6.Materialcostisanexampleofa(n)_____________activity.
a. Batch
d. Unit
c7.Theactivitiesthatdriveresourcerequirementsarecalledthe
a.activitydrivers
b.costobjects
c.resourcedrivers
d.sustainingactivities
b8.Theresourceutilizedbyagivenproductdividedbythetotalamountoftheresourceavailableiscalled
the
a. activitydriver
b. consumptionratio
c. costobject
d. sustainingactivity
c9.Thesegmentforwhichyouareestimatingthecostiscalledthe
a. activitydriver
b. consumptionratio
c. costobject
d. sustainingactivity
a10.Atoolthatfocusesonmanufacturingprocessesandseekstoreduceoroptimizetheactivitiesperformed
withintheprocessis
a. processvalueanalysis
b. reengineering
c. caveatanalysis
d. benchmarking
d11.Atoolthatcompareshowtasksareperformedinternallywiththebestpracticesofindustryleadersis
b. reengineering
c. caveatanalysis
d. benchmarking
b12.Anapproachtodevelopingnewwaystoperformexistingactivitiesiscalled
b. reengineering
c. caveatanalysis
d. benchmarking
c13.Whichofthefollowingstatementsistrue?
a. Thetraditionalapproachtocostingusesmanydifferentcostdrivers.
b. Coststhatareindirecttoproductsarebydefinitiontraceabletodirectlytoproducts.
c. Coststhatareindirecttoproductsaretraceabletosomeactivity.
d. Alloftheabovestatementsaretrue.
a14.WhichofthefollowingisNOTasignofpoorcostdata?
a. Competitors'pricesforhighvolumeproductsappearmuchtoohigh.
b. Thecompanyseemstohaveahighlyprofitablenichealltoitself.
c. Customersdon'tbalkatpriceincreasesforlowvolumeproducts.
d. Competitors'pricesforlowvolumeproductsappearmuchtoohigh.
d15.Whichofthefollowingisasignofpoorcostdata?
a. Competitors'pricesforhighvolumeproductsappearmuchtoohigh.
b. Thecompanyseemstohaveahighlyprofitablenichealltoitself.
c. Customersdon'tbalkatpriceincreasesforlowvolumeproducts.
d. Allofthestatementsaretrue.
15
a16.Numberofpurchaseordersisanexampleofa(n)____________activity.
a. Batch
d. Unit
d17.Directlaborhoursisanexampleofa(n)____________activity.
a.Batch
d. Unit
b18.Propertytaxesontheplantisanexampleofa(n)_____________activity.
a. Batch
d. Unit
d19.Productionvolumeisanexampleofa(n)_____________activity.
a. Batch
d. Unit
d20.____________arethoseperformedeachtimeaunitisproducedorsold.
a. Batchlevelactivities
b. Facilitysustainingactivities
c. Sustainingactivities
d. Unitlevelactivities
a21.____________arethosethatacompanyperformswhenitmakesagroupofunits.
b22.____________relatetoanentireplantasawhole.
c23.____________arisebecauseacompanymaintainsaparticularproductorservice.
d24.Whichofthefollowingisnotatypeofsustainingactivity?
a. Capacitysustaining
b. Customersustaining
c. Distributionchannelsustaining
d. Unitsustaining
a25.Whichofthefollowingistrueregardingactivitybasedmanagement?
a. ABMisusinginformationaboutactivitiestomanageportionsoftheorganizationotherthancosts.
b. ABMisapplyingABCtoexternalfinancialreporting.
c. ABMrequirestheuseofreengineeringprinciples.
d. Alloftheabovearetrue.
a26. Thequalitycoststhatareincurredtodeterminewhetherparticularunitsofproductmeetquality
standardsare
a.appraisalcosts.
b.externalfailurecosts.
c.internalfailurecosts.
d.preventioncosts.
c27. Thecostofdowntimeonmachineswhilereworkisbeingperformedisa(n)
a.appraisalcost.
b.externalfailurecost.
c.internalfailurecost.
d.preventioncost.
b28. Thecostofprocessingcustomercomplaintsisa(n)
a.appraisalcost.
d.preventioncost.
d29. Workertrainingisa(n)
a.appraisalcost.
d.preventioncost.
b30. Thecosttorepairaunitofproductthatfailsafteritissoldisa(n)
a.appraisalcost.
d.preventioncost.
b31.Gencomanufacturestwoversionsofaproduct.Productionandcostinformationshowthefollowing:
ModelAModelB
16
Unitsproduced200400
Materialmoves(total)2080
Directlaborhoursperunit12
Materialhandlingcoststotal$200,000.UnderABC,thematerialhandlingcostsallocatedtoeachunitof
ModelAwouldbe:
a.$10
b.$200
c.$333
d.Someothernumber
c32.Gencomanufacturestwoversionsofaproduct.Productionandcostinformationshowthefollowing:
ModelAModelB
Unitsproduced200400
Materialhandlingcoststotal$200,000.UnderABC,thematerialhandlingcostsallocatedtoeachunitof
ModelBwouldbe:
a.$200
b.$333
c.$400
d.Someothernumber
a33.Gencomanufacturestwoversionsofaproduct.Productionandcostinformationshowthefollowing:
ModelAModelB
Unitsproduced200400
Materialhandlingcoststotal$200,000.Directlaborhoursareusedtoallocateoverheadcosts.The
materialhandlingcostsallocatedtoeachunitofModelAwouldbe:
a.$143
b.$200
c.$333
d.Someothernumber
b34.CadottManufacturingproducesthreeproducts.Productionandcostinformationshowthefollowing:
ModelXModelYModelZ
Unitsproduced1,0003,0006,000
Directlaborhours2,0001,0002,000
Numberofinspections203050
Inspectioncoststotaled$100,000.UsingABC,inspectionscostsallocatedtoeachunitofModelXwouldbe
a.$10.00
b.$20.00
c.$40.00
d.Someothernumber
ModelXModelYModelZ
Inspectioncoststotaled$100,000.UsingABC,inspectionscostsallocatedtoeachunitofModelYwouldbe
a.$6.67
b.$10.00
c.$20.00
d.Someothernumber
ModelXModelYModelZ
Inspectioncoststotaled$100,000.UsingABC,inspectionscostsallocatedtoeachunitofModelZwouldbe
a.$6.67
b.$8.33
c.$10.00
d.Someothernumber
c37.CadottManufacturingproducesthreeproducts.Productionandcostinformationshowthefollowing:
ModelXModelYModelZ
Inspectioncoststotaled$100,000.Usingdirectlaborhoursastheallocationbase,inspectionscosts
allocatedtoeachunitofModelXwouldbe
a.$10.00
b.$20.00
c.$40.00
d.Someothernumber
a38.CadottManufacturingproducesthreeproducts.Productionandcostinformationshowthefollowing:
ModelXModelYModelZ
17
Inspectioncoststotaled$100,000..Usingdirectlaborhoursastheallocationbase,inspectionscosts
allocatedtoeachunitofModelYwouldbe
a.$6.67
b.$10.00
c.$20.00
d.Someothernumber
a39.CadottManufacturingproducesthreeproducts.Productionandcostinformationshowthefollowing:
ModelXModelYModelZ
Inspectioncoststotaled$100,000.Usingdirectlaborhoursastheallocationbase,inspectionscosts
allocatedtoeachunitofModelZwouldbe
a.$6.67
b.$8.33
c.$10.00
d.Someothernumber
b40.SuperiorInc.producesthreeproducts.Productionandcostinformationisasfollows:
ModelQModelRModelS
Numberofsetups100150250
Theconsumptionratiosfornumberofsetupswouldbe:
QRS
a.40%20%40%
b.20%30%50%
c.10%30%60%
d.Someothernumbers
c41.SuperiorInc.producesthreeproducts.Productionandcostinformationisasfollows:
ModelQModelRModelS
Theconsumptionratiosbasedonunitsproducedwouldbe:
QRS
a.40%20%40%
b.20%30%50%
c.10%30%60%
d.Someothernumbers
a42.SuperiorInc.producesthreeproducts.Productionandcostinformationisasfollows:
ModelQModelRModelS
Theconsumptionratiosfordirectlaborhourswouldbe:
QRS
a.40%20%40%
b.20%30%50%
c.10%30%60%
d.Someothernumbers
c43.WaupacaCompanyproducesthreeproductswiththefollowingproductionandcostinformation:
ModelAModelBModelC
Directlaborhours(total)4,0002,0004,000
Numberofshipments200225275
Engineeringchangeorders15105
Overheadcostsincludesetups$90,000;shippingcosts$140,000;andengineeringcosts$180,000.Whatwould
betheperunitoverheadcostforModelAifdirectlaborhoursweretheallocationbase?
a.$20.50
b.$41.00
c.$82.00
d.Someothernumber
b44.WaupacaCompanyproducesthreeproductswiththefollowingproductionandcostinformation:
ModelAModelBModelC
betheperunitoverheadcostforModelAifactivitybasedcostingwereused?
a.$20.50
18
b.$74.00
c.$82.00
d.Someothernumber
a45.WaupacaCompanyproducesthreeproductswiththefollowingproductionandcostinformation:
ModelAModelBModelC
betheperunitoverheadcostforModelBifactivitybasedcostingwereused?
a.$22.00
b.$66.00
c.$123.00
d.Someothernumber
a46.WaupacaCompanyproducesthreeproductswiththefollowingproductionandcostinformation:
ModelAModelBModelC
betheperunitoverheadcostforModelCifactivitybasedcostingwereused?
a.$10.83
b.$32.50
c.$245.28
d.Someothernumber
c47.KimballCompanyproducestwoproductsinasinglefactory.Thefollowingproductionandcostinformation
hasbeendetermined:
Model1Model2
Unitsproduced1,000200
Testingtime(total)250125
Thecontrollerhasdeterminedtotaloverheadtobe$480,000.$120,000relatestomaterialmoves;$150,000
relatestotesting;theremainderisrelatedtolabortime.
IfKimballusesdirectlaborhourstoallocateoverheadtoeachmodel,whatwouldoverheadperunitbefor
Model1?
a.$10.00
b.$120.00
c.$240.00
d.$400.00
b48.KimballCompanyproducestwoproductsinasinglefactory.Thefollowingproductionandcostinformation
hasbeendetermined:
Model1Model2
IfKimballusesactivitybasedcostingtoallocateoverheadtoeachmodel,whatwouldoverheadperunitbe
forModel1?
a.$400.00
b.$295.00
c.$240.00
d.$120.00
d49.KimballCompanyproducestwoproductsinasinglefactory.Thefollowingproductionandcostinformation
hasbeendetermined:
Model1Model2
IfKimballusesdirectlaborhourstoallocateoverheadtoeachmodel,whatwouldoverheadperunitbefor
Model2?
a.$158.33
b.$400.00
c.$950.00
d.$1,200.00
c50.KimballCompanyproducestwoproductsinasinglefactory.Thefollowingproductionandcostinformation
hasbeendetermined:
19
Model1Model2
IfKimballusesactivitybasedcostingtoallocateoverheadtoeachmodel,whatwouldoverheadperunitbe
forModel2?
a.$158.33
b.$415.93
c.$925.00
d.Someothernumber
TrueFalse
F1.ABCcanonlybeusedinacompanythatproducesasingleproduct.
F2.Acompanythatusesonlyvolumebasedmeasureswillovercostitslowvolumeproducts.
T3.ABCwillbemostusefulinestimatingfixedcosts.
T4.Twomajorinfluencesoncostsarecomplexityanddiversity.
T5.Volumebasedmeasureswilltendtoovercosthighvolumeproducts.
F6.Activitiesthatdriveresourcerequirementsareknownasactivitydrivers.
F7.ABCisrequiredforGAAPfinancialreporting.
F8.ABCwillbenefitaJIToperationmorethananonJIToperation.
F9.Externalfailurecostsaremadeupsolelyofopportunitycosts.
F10.Theacceptablequalitylevelisthepointwhereinternalfailurecostsareminimized.
Problems
1.ScottsoEnterprisesincurs$300,000inmanufacturingoverheadcostseachmonth.Thecompanyhasbeen
allocatingoverheadtoindividualproductlinesbasedondirectlaborhours.
AmountAmountof
CostdriverInPoolActivity
Directlaborhours$100,00025,000
Numberofbatches150,000200
Designchanges50,000125
Totaloverheadcosts$300,000
========
Twoproductshavethefollowingcharacteristics:
ProductXProductY
Directlaborhours1,000400
Numberofbatches1020
Designchanges115
a.Determinetheoverheadtobeallocatedtoeachproductusingdirectlaborhoursastheonlycostdriver.
b.Determinetheoverheadtobeallocatedtoeachproductusingthethreedriversidentified.
SOLUTION:
a. ProductX:$12,000[1,000x($300,000/15,000)]
ProductY:$4,800[400x($300,000/15,000)]
b. ProductX:$11,900;ProductY:$22,600
AmountAmountof
CostdriverInPoolActivityRate
Directlaborhours$100,00025,000$4.00
Numberofbatches150,000200750.00
Designchanges50,000125400.00
ProductXProductY
Directlaborhours,$4,000$1,600
Numberofbatches7,50015,000
Designchanges4006,000
$11,900$22,600
2.LewisCompanyhastwomajorsegmentswiththefollowinginformation:
UpstateDownstateTotal_
Annualrevenue$200,000$600,000$800,000
20
Annualsalespersonsalaries$30,000$45,000$75,000
Numberofcustomers5075125
Milesdriven80,00040,000
Thebusinessalsohasoverheadcostsasfollows:
CostpoolCostinpoolCostdriver__________
Travel$36,000milesdriven
Entertainment144,000numberofcustomers
Administrative150,000salaries
Total$330,000
a. Allocatetheoverheadcoststothesegmentsbasedonsalesrevenue.
b. Determinetheincomeofeachsegment.
c. AllocatetheoverheadcoststothesegmentsusingABC.
d. DeterminetheincomeofeachsegmentunderABC.
SOLUTION:
a. Upstate:$82,500[$330,000x($200,000/$800,000)]
Downstate:$247,500[$330,000x($600,000/$800,000)]
b. Upstate:$87,500[$200,000$30,000$82,500]
Downstate:$307,500[$600,000$45,000$247,500]
c.&d.
UpstateDownstateTotal_
Annualrevenue$200,000$600,000$800,000
Annualsalespersonsalaries30,00045,00075,000
Travel24,00012,00036,000
Entertainment57,60086,400144,000
Administrative60,00090,000150,000
Income$28,400$366,600$395,000
3.Johnson&Mathewisanarchitecturalandlandscapeservicesfirm.Thefirmoperatesinthreemajorsegments.
Thefollowinginformationhasbeenobtained,
NewDesignRemodelLandscapeTotal__
Annualrevenues$500,000$1,200,000$300,000$2,000,000
Numberofjobs50150200400
Chargeablehours6,00010,00014,00030,000
Salariesfortheyearwere$800,000;overheadfortheyearwas$1,000,000.
a. Determinetheprofitsforeachsegment,assumingcostsareallocatedbasedonannualrevenues.
b. Determinetheprofitsforeachsegment,assumingcostsareallocatedbasedonthenumberofjobs.
c. Determinetheprofitsforeachsegment,assumingcostsareallocatedbasedonchargeablehours.
SOLUTION:
a. NewDesign:$50,000[$500,000($1,800,000x$500,000/$2,000,000)]
Remodel:$120,000[$1,200,000($1,800,000x$1,200,000/$2,000,000)]
Landscape$30,000[$300,000($1,800,000x$300,000/$2,000,000)]
b. NewDesign:$275,000[$500,000($1,800,000x50/400)]
Remodel:$525,000[$1,200,000($1,800,000x150/400)]
Landscape$(600,000)[$300,000($1,800,000x200/400)]
c. NewDesign:$140,000[$500,000($1,800,000x6,000/30,000)]
Remodel:$600,000[$1,200,000($1,800,000x10,000/30,000)]
Landscape$(540,000)[$300,000($1,800,000x14,000/30,000)]
4.ColemanCompanyproducesthreeproducts,X,Y,&Z.Theincomestatementforthefirmasawholeis:
Sales$1,850,000
Lessvariablecosts1,310,000
Contributionmargin$540,000
Lessfixedcosts
Selling330,000
Administrative180,000
510,000
Netincome$30,000
Thesales,variablecosts,andlinesustainingfixedcostsforthefourproductsare:
Q___R___S___
Sales$250,000$400,000$1,200,000
Variablecosts60%65%75%
Linesustainingcosts$90,000$130,000$230,000
a. Prepareanincomestatementsegmentedbyproductline,includingacolumnfortheentirefirm.Besureto
showsegmentincomeaswellastotalenterpriseincome.
SOLUTION:
Q___R___S___Total_
Sales$250,000$400,000$1,200,000$1,850,000
Variablecosts150,000260,000900,0001,310,000
21

Contributionmargin$100,000$140,000$300,000$540,000
Linesustainingcosts90,000130,000230,000450,000
Segmentincome$10,000$10,000$70,000$90,000
Companysustaining60,000
Enterpriseincome$30,000
5.Ellington&Hodgesisapublicrelationsfirm.Thefirmoperatesinthreemajorsegments.Thefollowing
informationhasbeenobtained,
PoliticalCorporateCelebrityTotal__
Annualrevenues$750,000$800,000$1,450,000$3,000,000
Numberofclients50150200400
Totalsalariesfortheyearwere$900,000;overheadwas$600,000.
a. Determinetheprofitsforeachsegment,assumingcostsareallocatedbasedonannualrevenues.
b. Determinetheprofitsforeachsegment,assumingoverheadcostsareallocatedbasedonthenumberof
clientsandsalariesareallocatedbasedonchargeablehours.
SOLUTION:
a. Political:$375,000[$750,000($1,500,000x$750,000/$3,000,000)]
Corporate:$400,000[$800,000($1,500,000x$800,000/$3,000,000)]
Celebrity:$725,000[$1,450,000($1,500,000x$1,450,000/$3,000,000)]
b.PoliticalCorporateCelebrityTotal__
Annualrevenues$750,000$800,000$1,450,000$3,000,000
Salaries180,000300,000420,000900,000
Profits$450,000$300,000$750,000$1,500,000
6.DannerCompanyincurs$1,600,000inmanufacturingoverheadcostseachmonth.Thecompanyhasbeenallocating
overheadtoindividualproductlinesbasedondirectlaborhours.
AmountAmountof
CostdriverInPoolActivity
Directlaborhours$500,00040,000
Numberofsetups700,0001,000
Numberoftests400,000500
Totaloverheadcosts$1,600,000
==========
Twoproductshavethefollowingcharacteristics:
ProductSProductT
Directlaborhours2,0001,000
Numberofsetups20100
Numberoftests2150
a.Determinetheoverheadtobeallocatedtoeachproductusingdirectlaborhoursastheonlycostdriver.
b.Determinetheoverheadtobeallocatedtoeachproductusingthethreedriversidentified.
SOLUTION:
a. ProductS:$80,000[2,000x($1,600,000/40,000)]
ProductT:$40,000[1,000x($1,600,000/40,000)]
b. ProductS:$40,600;ProductT:$202,500
AmountAmountof
CostdriverInPoolActivityRate
Directlaborhours$500,00040,000$12.50
Numberofsetups700,0001,000700.00
Numberoftests400,000500800.00
ProductSProductT
Directlaborhours,$25,000$12,500
Numberofsetups14,00070,000
Numberoftests1,600120,000
$40,600$202,500
7.SenecaCompanyhastwoproductswiththefollowinginformation:
EngineRace
RebuildsCarsTotal__
Annualrevenue$1,200,000$1,400,000$2,600,000
Materialcosts400,000$600,000$1,000,000
Laborcosts250,000150,000$400,000
Numberofreceipts8,0002,000
Numberofbatches42575
Thebusinessalsohasoverheadcostsasfollows:
CostpoolCostinpoolCostdriver__________
Receiving$300,000numberofreceipts
22
Materialmoves275,000numberofbatches
Administrative225,000laborcost
Total$800,000
a. Allocatetheoverheadcoststothesegmentsbasedonmaterialcosts.
b. Determinetheincomeofeachsegment.
c. AllocatetheoverheadcoststothesegmentsusingABC.
d. DeterminetheincomeofeachsegmentunderABC.
SOLUTION:
a. Engines:$320,000[$800,000x($400,000/$1,000,000)]
RaceCars:$480,000[$800,000x($600,000/$1,000,000)]
b. Engines:$230,000[$1,200,000$400,000$250.000$320,000]
RaceCars:$170,000[$1,400,000$600,000$150,000$480,000]
c.&d.
EngineRace
RebuildsCarsTotal__
Annualrevenue$1,200,000$1,400,000$2,600,000
Materialcosts400,000600,0001,000,000
Laborcosts250,000150,000400,000
Receiving240,00060,000300,000
Materialmoves233,75041,250275,000
Administrative140,62584,375225,000
Income$(64,375)$464,375$400,000
8.VenturaCompanyproducesfourproducts,Q,R,S&T.Theincomestatementforthefirmasawholeis:
Sales$3,000,000
Lessvariablecosts1,870,000
Contributionmargin$1,130,000
Lessfixedcosts
Manufacturing$320,000
Selling290,000
Administrative168,000
778,000
Netincome$352,000
Thesales,contributionmarginratios,andlinesustainingfixedcostsforthefourproductsare:
Q___R___S___T___
Sales$200,000$400,000$1,000,000$1,400,000
Contributionmargin35%40%20%50%
Linesustainingcosts$60,000$80,000$168,000$270,000
b. Prepareanincomestatementsegmentedbyproductline,includingacolumnfortheentirefirm.Besureto
showsegmentincomeaswellastotalenterpriseincome.
SOLUTION:
Q___R___S___T___Total__
Sales$200,000$400,000$1,000,000$1,400,000$3,000,000
Variablecosts130,000240,000800,000700,0001,870,000
Contributionmargin$70,000$160,000$200,000$700,000$1,130,000
Linesustainingcosts60,00080,000168,000270,000578,000
Segmentincome$10,000$80,000$32,000$430,000$552,000
Companysustaining200,000
Enterpriseincome$352,000
9. DJHCorphasidentifiedthefollowingcosts.
Coststoimprovetheproductionprocess$175,000
Incominginspectioncosts110,000
Designengineersalaries325,000
Reworkofdefectiveunits122,000
Salariesforservicerepairworkers265,000
Warrantycosts335,000
Finishedgoodsinspection165,000
Scrap118,000
Categorizeeachofthecostsintotheappropriatequalitycostcategoryandprepareatotalforeach.
SOLUTION:
Preventioncosts:
Coststoimprovetheproductionprocess$175,000
Designengineersalaries325,000
Totalpreventioncosts$500,000
Appraisalcosts:
Incominginspectioncosts$110,000
Finishedgoodsinspection165,000
Totalappraisalcosts275,000
23
Internalfailurecosts:
Reworkofdefectiveunits$122,000
Scrap118,000
Totalinternalfailurecosts240,000
Externalfailurecosts:
Salariesforservicerepairworkers$265,000
Warrantycosts335,000
Totalexternalfailurecosts600,000
10.Followingisalistofactivitiesthatpertainstoquality.Classifyeachaseitherexternalfailure,
internalfailure,appraisal,orprevention.
ExternalInternal
FailureFailureAppraisalPrevention
1. Inprocessinspection
2. Warrantyexpenses
3. Workertraining
4. Downtimeonmachinerydue
torework
5. Productreturns
6. Productdesign
7. Preventivemaintenance
8. Wagesforfieldrepair
workers
9. Qualitylaboratory
10. Customercomplaints
SOLUTION:
ExternalInternal
FailureFailureAppraisalPrevention
1. InprocessinspectionX
2. WarrantyexpensesX
3. WorkertrainingX
4. Downtimeonmachinerydue
toreworkX
5. ProductreturnsX
6. ProductdesignX
7. PreventivemaintenanceX
8. Wagesforfieldrepair
WorkersX
9. QualitylaboratoryX
10. CustomercomplaintsX
24

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CHAPTER4:ACTIVITYBASEDCOSTINGANDMANAGEMENT

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