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College Supply Company (CSC) makes three types of drinking glasses: short, medium, and tall. It presently applies overhead using a predetermined rate based on direct labor-hours. A group of company employees recommended that CSC switch to activity-based costing and identified the following activities, cost drivers, estimated costs, and estimated cost driver units for Year 5 for each activity center.

Activity	Recommended Cost Driver	Estimated Cost			Estimated Cost Driver Units
Setting up production	Number of production runs	$	37,200		120	runs
Processing orders	Number of orders		54,600		210	orders
Handling materials	Pounds of materials		27,000		9,000	pounds
Using machines	Machine-hours		66,000		11,000	hours
Providing quality management	Number of inspections		58,050		45	inspections
Packing and shipping	Units shipped		36,000		18,000	units
		$	278,850

In addition, management estimated 2,200 direct labor-hours for year 5.

Assume that the following cost driver volumes occurred in February year 5:

	Short			Medium			Tall
Number of units produced		1,000			500			500
Direct materials costs	$	4,000		$	2,500		$	2,000
Direct labor-hours		110			110			130
Number of orders		7			9			3
Number of production runs		3			4			7
Pounds of material		400			800			300
Machine-hours		500			200			200
Number of inspections		2			1			2
Units shipped		1,000			500			400

Direct labor costs were $22 per hour.

Required:

(a)	Compute a predetermined overhead rate for year 5 for each cost driver recommended by the employees. Also compute a predetermined rate using direct labor-hours as the allocation base. (Round your answers to 2 decimal places.)
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(b)	Compute the production costs for each product for February using direct labor-hours as the allocation base and the predetermined rate computed in requirement (a). (Do not round intermediate calculations. Round answers to the nearest whole dollar.)
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(c)	Compute the production costs for each product for February using the cost drivers recommended by the employees and the predetermined rates computed in requirement (a).( Note: Do not assume that total overhead applied to products in February will be the same for activity-based costing as it was for the labor-hour-based allocation.)
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Answer & Explanation Solved by verified expert

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