Exercise 7-55 Name:

Enter the appropriate amounts or formulas in the shaded cells.

An asterisk (*) will appear in the column to the right of an incorrect amount. Essay answers will not be graded.
Round unit cost to two decimal places.

1. Labor and gasoline are driver tracing.

Labor Time = Resource Driver
Gasoline Moves = Resource Driver
Depreciation Time = Resource Driver
Total cost

Total Direct
Total Overhead / = Rate
Labor Hours
2.
Plantwide rate = per DLH

Unit cost: Basic Deluxe

Prime costs
Overhead:
3. Activity rates:
Overhead cost / Activity = Rate
Maintenance per maintenance hour

Engineering per engineering hour

Materials handling per move

Setting up per setup

Purchasing per requisition

Receiving per order processed

Paying suppliers per invoice processed

Providing space per machine hour

Unit cost:
Basic Deluxe

Prime costs
Overhead:
Rate x Activity
Maintenance:
Basic
Deluxe
Engineering:
Basic
Deluxe
Materials handling:
Basic
Deluxe
Setting up:
Basic
Deluxe
Purchasing:
Basic
Deluxe
Receiving:
Basic
Deluxe
Paying suppliers:
Basic
Deluxe
Providing space:
Basic
Deluxe
Total
Units produced
Unit cost (ABC)
Unit cost (traditional)
4. Consumption ratios: Basic Deluxe
Maintenance
Engineering
Materials handling
Setups
Purchasing
Receiving
Paying suppliers
Providing space

5.
ot be graded.
intenance hour

gineering hour

er processed

oice processed