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Hopeton Testos consetesting and stres testing Toner Capacity is ce role costing system Homo estes pecting cost of 51 300 000 into a singewend cost pool Hockton cales ante per test tour of S13 (51.300.000 - 100.000 tonos HTS 60 testhousand Tses 40 000 test.mous Gary OLO Heplonoscere blevet mere enough to test procedures and cost structures to a parte conting and iting to the Teatrit Vicecoming competitie motomation conting and springer SVC could cause option to lose login de Horton costs four sty.com the conto www.hetty.com Roads Requirements Data Table 1 Classity an active cont as output level achieve productor Servicing or co-staning Enache 2 Direct.co 5243 000. Those cocaba decydo HT 5183 000 and ST 500.000 EcoSwitcry, and 10 on 60.000. These costs are located to HT and ST on The best lost.hu Seu com 505.000 These cos relatos to HT and Sonne bessere 4000 h umber of our HT 13.500 pour un recurs Costs of designs 252.000 The cost to Tendonte bess of the time required for designing the tots HT 2 800 hours and ST requires 1400 hours ceculated using is simple costing system Explain the accuracy of the product costs Calculated using the simple cooling system and the ABC How to know's anges se the cost and ADC to bene a Print Done Print Done Hopeton Testos consetesting and stres testing Toner Capacity is ce role costing system Homo estes pecting cost of 51 300 000 into a singewend cost pool Hockton cales ante per test tour of S13 (51.300.000 - 100.000 tonos HTS 60 testhousand Tses 40 000 test.mous Gary OLO Heplonoscere blevet mere enough to test procedures and cost structures to a parte conting and iting to the Teatrit Vicecoming competitie motomation conting and springer SVC could cause option to lose login de Horton costs four sty.com the conto www.hetty.com Roads Requirements Data Table 1 Classity an active cont as output level achieve productor Servicing or co-staning Enache 2 Direct.co 5243 000. Those cocaba decydo HT 5183 000 and ST 500.000 EcoSwitcry, and 10 on 60.000. These costs are located to HT and ST on The best lost.hu Seu com 505.000 These cos relatos to HT and Sonne bessere 4000 h umber of our HT 13.500 pour un recurs Costs of designs 252.000 The cost to Tendonte bess of the time required for designing the tots HT 2 800 hours and ST requires 1400 hours ceculated using is simple costing system Explain the accuracy of the product costs Calculated using the simple cooling system and the ABC How to know's anges se the cost and ADC to bene a Print Done Print Done Hopkinton Test Laboratories does heat testing (HT) and stress testing (ST) on materials and operates at capacity. Under its current simple costing system, Hopkinton aggregates all operating costs of $1,300,000 into a single overhead cost pool Hopkinton calculates a rate per test hour of $13 ($1,300,000 - 100.000 total test hours), HT uses 60,000 test-hours, and ST uses 40,000 test-hours Gary O'Loughlin, Hopkinton's controller, believes that there is enough variation in test procedures and cost structures to establish separate costing and billing rates for HT and ST The market for test services is becoming competitive Without this information, any miscosting and mispricing of its services could cause Hopkinton to lose business. O'Loughlin divides Hopkinton's costs into four activity cost categories Click the icon to view the activity-cost categones) Read the requirements py as a whole - X Requirements numbers differ from the S13 per fest hour that Hopkinton 1. 2. Classify each activity cost as output unit-level, batch-level productor Service-sustning, or facility-sustaining Explain each answer Calculate the cost per test-hour for HT and ST Explain briefly thorousons why these numbers differ from the 513 por test-hour that Hopkinton calculated using its simple costing system Explain the accuracy of the product costs calculated using the simple costing system and the ABC system How might Hopkinton's management use the cost hierarchy and ABC information to better manage its business? 3. Print Done

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