Oriole Industries has three activity cost pools and two products. It estimates production of 3,000...

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Accounting

Oriole Industries has three activity cost pools and two products. It estimates production of 3,000 units of Product BC113 and 1,400 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool, Oriole accumulated the following data relative to those activity cost pools and cost drivers.

Annual Overhead Data

Use of Cost Drivers per Product

Activity Cost Pool

Cost Drivers

Estimated Overhead

Estimated Use of Cost Drivers per Activity

Product BC113

Product AD908

Machine set-up

Set-ups

$

20,500

41

26

15

Machining

Machine hours

111,550

4,850

970

3,880

Packing

Orders

30,240

480

144

336

Prepare a schedule showing the calculations of the activity-based overhead rates per cost driver.

Cost Pool

Estimated MOH

Estimated Usage

Rate

Machine set-up

$enter a dollar amount

enter a number of set-ups $enter a dollar amount per set-up per set-up

Machining

$enter a dollar amount

enter a number of machine hours $enter a dollar amount per machine hour per machine hr.

Packing

$enter a dollar amount

enter a number of orders $enter a dollar amount per order per order

Prepare a schedule assigning each activitys overhead cost to the two products.

Assignment of overhead:

BC113

AD908

Machine set-up

$enter a dollar amount

$enter a dollar amount

Machining

$enter a dollar amount

$enter a dollar amount

Packing

$enter a dollar amount

$enter a dollar amount

Overhead assigned

$enter a total amount

$enter a total amount

(c)

Calculate the overhead cost per unit for each product. (Round answers to 2 decimal places, e.g. 15.25.)

BC113

AD908

Overhead cost per unit

$enter a dollar amount rounded to 2 decimal places

$enter a dollar amount rounded to 2 decimal places

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