Valley View Trailmasters makes two types of tents formountain camping, the Explorer and the...

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Accounting

Valley View Trailmasters makes two types of tents formountain camping, the Explorer and the Climber. Data concerning thetwo product lines is presented in the table below:

EXPLORER

CLIMBER

Sales price per unit

$390

$615

Direct materials per unit

$92

$115

Direct labor per unit

$51

$75

Estimated annual production

4,000 units

9,000 units

The company has always employed a tradition costingsystem in which manufacturing overhead is applied to units based onmachine hours. Estimated data concerning manufacturing overhead anddirect labor hours for the upcoming year appear below:

           Estimated total manufacturingoverhead       $484,746

           Estimated total machinehours                        1,000

The company is considering replacing its traditionalcosting system with an activity based costing system that wouldassign its indirect product costs to four activity cost pools.Information about the amount assigned to these cost pools, theidentified cost driver for each and usage of the cost drivers bythe two product lines is presented in the followingtable:

ACTIVITY

TOTAL COST

COST DRIVER

TOTAL

EXPLORER

CLIMBER

Machine maintenance

$78,840

Machine hours

1,000

350

650

Batch setups

$136,364

Setups

146

60

86

Quality control

$163,020

Inspections

1,650

975

675

Technical support

$106,522

Technical support calls

964

352

612

Total manufacturing overhead cost

$484,746

INSTRUCTIONS: Use EXCEL FROMULAS (Show them next to thevalue) to calculate the following amounts in the spaces provided onyour template.

1. Calculate the predetermined overhead rate using thetraditional volume-based costing system.

2. Calculate the total amount of overhead cost thatwould be assigned to each product line under the company’straditional costing system.

3. Calculate the gross margin per unit for each productline using traditional volume-based costing.

4. Calculate the activity rate for each cost pool usingactivity-based costing.

5. Calculate the total amount of overhead cost thatwould be assigned to each product line using activity-basedcosting.

6. Calculate the gross margin per unit for each productline under the proposed activity based costing system.

Here is the attached template:

Show formulas next to the values.

EXPLORERCLIMBERACTIVITYTOTAL COSTCOST DRIVERTOTAL  EXPLORERCLIMBER
Sales price per unit$390$615Machine maintenance$78,840Machine hours1,000350650
Direct materials per unit$92$115Batch setups$136,364Setups1466086
Direct labor per unit$51$75Quality control$163,020Number of inspections1650975675
Technical support$106,522Number of support calls964352612
Estimated annualproduction4000 units9000 unitsTotal manufacturing overhead cost$484,746
Estimated total manufacturingoverhead:$      484,746
Estimated total machinehours:1,000
Calculate the predeterminedoverhead rate using traditional
volume-based costing
Calculate the total amount ofoverhead that would be assigned to each product line
using traditional volume-basedcosting
EXPLORER
CLIMBER
Calculate the gross margin perunit for each product line using traditional volume-basedcosting
EXPLORER
CLIMBER
Calculate the activity ratefor each cost pool using activity-based costing
ACTIVITYRATE
Machine maintenance
Batch setups
Quality control
Labor support
Calculate the total amount ofoverhead that would be assigned to each product line
using activity-based costing
EXPLORER
CLIMBER
Calculate the gross margin perunit for each product line using activity-based costing
EXPLORER
CLIMBER

Answer & Explanation Solved by verified expert
3.5 Ratings (278 Votes)

1 Predetermined overhead Rate Total estimated OH/Total estimated machine hours
484746/1000
484.746 Per machine hour
2 Calculation of assignment of OH
Explorer Climber
OH assigned 169661.1 315084.9
3 Calculation of gross margin
Explorer Climber
Sales price per unit $1,560,000 $5,535,000
Direct materials per unit $368,000 $1,035,000
Direct labor per unit $204,000 $675,000
Overhead cost 169661.1 315084.9
Gross margin $818,339 $3,509,915
4
ACTIVITY TOTAL COST COST DRIVER TOTAL Activity Rate
Machine maintenance $78,840 Machine hours 1,000 $78.84 per machine hours
Batch setups $136,364 Setups 146 $934.00 Per batch setups
Quality control $163,020 Inspections 1,650 $98.80 per Inspections
Technical support $106,522 Technical support calls 964 $110.50 per techinal calls
Total manufacturing overhead cost $484,746

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In: AccountingValley View Trailmasters makes two types of tents formountain camping, the Explorer and the Climber....Valley View Trailmasters makes two types of tents formountain camping, the Explorer and the Climber. Data concerning thetwo product lines is presented in the table below:EXPLORERCLIMBERSales price per unit$390$615Direct materials per unit$92$115Direct labor per unit$51$75Estimated annual production4,000 units9,000 unitsThe company has always employed a tradition costingsystem in which manufacturing overhead is applied to units based onmachine hours. Estimated data concerning manufacturing overhead anddirect labor hours for the upcoming year appear below:           Estimated total manufacturingoverhead       $484,746           Estimated total machinehours                        1,000The company is considering replacing its traditionalcosting system with an activity based costing system that wouldassign its indirect product costs to four activity cost pools.Information about the amount assigned to these cost pools, theidentified cost driver for each and usage of the cost drivers bythe two product lines is presented in the followingtable:ACTIVITYTOTAL COSTCOST DRIVERTOTALEXPLORERCLIMBERMachine maintenance$78,840Machine hours1,000350650Batch setups$136,364Setups1466086Quality control$163,020Inspections1,650975675Technical support$106,522Technical support calls964352612Total manufacturing overhead cost$484,746INSTRUCTIONS: Use EXCEL FROMULAS (Show them next to thevalue) to calculate the following amounts in the spaces provided onyour template.1. Calculate the predetermined overhead rate using thetraditional volume-based costing system.2. Calculate the total amount of overhead cost thatwould be assigned to each product line under the company’straditional costing system.3. Calculate the gross margin per unit for each productline using traditional volume-based costing.4. Calculate the activity rate for each cost pool usingactivity-based costing.5. Calculate the total amount of overhead cost thatwould be assigned to each product line using activity-basedcosting.6. Calculate the gross margin per unit for each productline under the proposed activity based costing system.Here is the attached template:Show formulas next to the values.EXPLORERCLIMBERACTIVITYTOTAL COSTCOST DRIVERTOTAL  EXPLORERCLIMBERSales price per unit$390$615Machine maintenance$78,840Machine hours1,000350650Direct materials per unit$92$115Batch setups$136,364Setups1466086Direct labor per unit$51$75Quality control$163,020Number of inspections1650975675Technical support$106,522Number of support calls964352612Estimated annualproduction4000 units9000 unitsTotal manufacturing overhead cost$484,746Estimated total manufacturingoverhead:$      484,746Estimated total machinehours:1,000Calculate the predeterminedoverhead rate using traditionalvolume-based costingCalculate the total amount ofoverhead that would be assigned to each product lineusing traditional volume-basedcostingEXPLORERCLIMBERCalculate the gross margin perunit for each product line using traditional volume-basedcostingEXPLORERCLIMBERCalculate the activity ratefor each cost pool using activity-based costingACTIVITYRATEMachine maintenanceBatch setupsQuality controlLabor supportCalculate the total amount ofoverhead that would be assigned to each product lineusing activity-based costingEXPLORERCLIMBERCalculate the gross margin perunit for each product line using activity-based costingEXPLORERCLIMBER

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