Académique Documents
Professionnel Documents
Culture Documents
Question 2
Question 3
Question 4
Question 5
Question 6
Cost Pool
Returned check costs
Checking account reconciliation costs
New account setup
Copies of cancelled checks
Online banking web site maintenance
Question 7
Fixed costs
Annual demand (units)
Fixed costs per unit
Variable costs per unit
Total costs per unit
Markup @ 35%
Price per unit
Question 8
Units sold
Price per unit
Variable cost per unit
Contribution margin per unit
Total contribution margin
Total fixed costs
Profit
Question 10
Cost Pool
Processing electronic orders
Processing non-electronic orders
Picking orders
Packaging orders
Returns
Total annual cost
Question 11
Question 12
Fixed cost per unit at production volume
Production volume (units)
Total fixed costs
Number of units sold
Question 14
Question 15
Question 16
Question 17
Cost Pool
Consultation
Administrative Costs
Client Service
Cost to be charged
Cost Pool
Consultation
Administrative Costs
Client Service
Total overhead charged
$ 59.49
$ 184,600
32
17
49
$ 3,767.35
$ 120,555.10
$ 142,000
66
48
23
137
$ 1,036.50
$ 68,408.76
$ 18,000
$ 8,500
$ 9,500
$ 6,700
$ 2,800
$ 165,500
21,200
$ 7.81 per box
$ 198,000
98,800
$ 2.00 per item
$ 83,900
9,300
$ 9.02 per order
1,372
$ 10,710.66
6000
$ 12,024.29
669
$ 6,035.39
$ 28,770.34
$ 782,305.93
56,000
$ 13.97
$ 1,900,000.00
138,000
$ 13.77
$ 39.00
$ 52.77
$ 18.47
$ 71.24
$ 9.00
Annual Cost
$ 1,000,000
$ 2,000,000
$ 3,000,000
$ 1,500,000
$ 2,000,000
$ 9,500,000.00
50,000,000
$ 0.19
$ 300.00
$ 280.00
$ 20.00
$ 260.00
$ 40.00
2,000.00
$ 80,000.00
$ 4.80
50,000
$ 240,000.00
66,000
$ 3.64
$ 6.80
$ 10.44
$ 4.38
$ 14.82
$ 199,300.00
87,600
$ 2.28
$ 4.80
$ 7.08
$ 3.40
$ 10.47
$ 133.00
$ 19.95
$ 113.05
7
$ 7.60
$ 53.20
292
$ 2.40
$ 700.80
7
$ 29.30
$ 205.10
$ 959.10
$ 2,700.00
$ 729.00
$ 4,388.10
Cost Number of activity Activity rate
$ 190,000.00 100 $ 1,900.00
$ 146,000.00 9,900 $ 14.75
$ 84,000.00 120 $ 700.00
$ 6,417.17