Reference 05-15 Speed Demon Inc. manufactures two products: speedometers and odometers. During the month, it produced 2,000 speedometers and 3,000 odometers and incurred estimated overhead costs of $45,300. The company currently allocated overhead on the basis of direct labor hours. This month, the company incurred the following: $\begin{array}{|l|l|l|} \hline & \text { Speedometers } & \text { Odometers } \\ \hline \text { Machine Hours } & 750 & 1,000 \\ \hline \text { Labour Hours } & 1,200 & 800 \\ \hline \text { Labor cost } & \$ 12,000 & 18,000 \\ \hline \end{array}$ Management is considering implementing activity based costing. An analysis of estimated overhead costs revealed the following activities: $\begin{array}{|l|l|l|l|l|} \hline \text { Activity } & \text { Total Cost } & \begin{array}{l} \text { Activity } \\ \text { Measure } \end{array} & \begin{array}{l} \text { Use of Activity } \\ \text { Measure by Product } \\ \text { Line } \end{array} \\ \hline & & & \text { Speedometers } &\text { Odometers }\\ \hline \begin{array}{l} \text { Materials } \\ \text { Handling } \end{array} & \$ 18,000 & \begin{array}{l} \text { of } \\ \text { requisitions } \end{array} & 400 & 600 \\ \hline \begin{array}{l} \text { Machine } \\ \text { Set-ups } \end{array} & 12,600 & \text { \#of set-ups } & 150 & 300 \\ \hline \begin{array}{l} \text { Quality } \\ \text { Inspections } \end{array} & 14,700 & \begin{array}{l} \text { of } \\ \text { inspections } \end{array} & 200 & 400 \\ \hline \end{array}$ -Assuming an allocation rate of $20 per requisition for the Materials Handling Activity, what is the total overhead allocated to speedometers?

A) $12,000 B) $20,000 C) $24,000 D) $8,000 A) $12,000 B) $20,000 C) $24,000 D) $8,000 D

Reference: 05-14 Brooke Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: \[\begin{array} { | l | l | l | l | } \hline \text { Activity Cost Pools } & \begin{array} { l } \text { Estimated } \\ \text { Overhead Cost } \end{array} & { \text { Expected Activity } } \\ \hline \text { Machine related (machine-hours) } & \$ 777,400 & 26,000 & \text { MHs } \\ \hline \text { Batch setup (setups) } & \$ 1,814,400 & 28,000 & \text { setups } \\ \hline \begin{array} { l } \text { General factory (direct } \\ \text { labour-hours) } \end{array} & \$ 478,800 & 18,000 & \text { DLHs } \\ \hline \begin{array} { l } \text { The actual activity for the year } \\ \text { was: } \end{array} & & &\\ \hline & & \text { Actual Activity for the Year } \\ \hline \text { Activity Cost Pools } & \text { Total } & \text { Product X } & \text { Product } Y \\ \hline \text { Machine related (machine-hours) } & 28,000 & 17,000 & 11,000 \\ \hline \text { Batch setup (setups) } & 28,000 & 7,000 & 21,000 \\ \hline \begin{array} { l } \text { General factory (direct } \\ \text { labour-hours) } \end{array} & 18,000 & 9,000 & 9,000 \\ \hline \end{array}\] The actual total manufacturing overhead cost incurred for the year was $3,064,400. -The total amount of overhead cost allocated to Product X during the year would be closest to:

A) $1,535,000. B) $768,000. C) $1,201,300. D) $1,814,000. A) $1,535,000. B) $768,000. C) $1,201,300. D) $1,814,000. C

\[\begin{array}{l} \begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Estimated } \\ \text { Overhead } \\ \text { Cost } \end{array} & \text { Expected Activity } \\ \hline \text { Activity 1 } & \$ 34,300 & 1,400 \\ \hline \text { Activity 2 } & \$ 20,520 & 1,800 \\ \hline \text { Activity 3 } & \$ 36,112 & 1,600 \\ \hline \end{array}\\ \text { Actual activity for the current year was as follows: }\\ \begin{array} { | l | l | } \hline & \text { Actual Activity } \\ \hline \text { Activity 1 } & 1,415 \\ \hline \text { Activity 2 } & 1,805 \\ \hline \text { Activity 3 } & 1,585 \\ \hline \end{array} \end{array}\] The amount of overhead applied for Activity 3 during the year was closest to

A) $36,107.00. B) $30,026.50. C) $36,112.00. D) $35,773.45. A) $36,107.00. B) $30,026.50. C) $36,112.00. D) $35,773.45.

Reference: 05-12 Brenot Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: \[\begin{array} { | l | l | l | l | } \hline \text { Activity Cost Pools } & \begin{array} { l } \text { Estimated } \\ \text { Overhead Cost } \end{array} & { \text { Expected Activity } } \\ \hline \text { Machine related (machine-hours) } & \$ 379,600 & 13,000 & \text { MHs } \\ \hline \text { Batch setup (setups) } & \$ 1,144,800 & 27,000 & \text { setups } \\ \hline \text { General factory (direct labour-hours) } & \$ 420,500 & 29,000 & \text { DLHs } \\ \hline \text { The actual activity for the year was: } & & & \\ \hline & & \text { Actual Activity for the Year } \\ \hline \text { Activity Cost Pools } & \text { Total } & \text { Product X } & \text { Product Y } \\ \hline \text { Machine related (machine-hours) } & 13,000 & 11,000 & 2,000 \\ \hline \text { Batch setup (setups) } & 26,000 & 3,000 & 23,000 \\ \hline \text { General factory (direct labour-hours) } & 30,000 & 24,000 & 6,000 \\ \hline \end{array}\] The actual total manufacturing overhead cost incurred for the year was $1,942,300. -The activity rate computed at the beginning of the year for the batch setup activity cost pool is closest to:

A) $74.80. B) $42.40. C) $49.80. D) $381.60. A) $74.80. B) $42.40. C) $49.80. D) $381.60.

Reference: 05-04 Monson Company has two products: G and P. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools: \[\begin{array} { | l | l | l | l | l | } \hline \text { Activity } & & { \text { Expected Activity } } \\ \hline \text { Cost Pool } & \begin{array} { l } \text { Estimated Ovhd. } \\ \text { Cost } \end{array} & \text { Product G } & \text { Product P } & \text { Total } \\ \hline \text { Activity 1 } & \$ 30,000 & 200 & 400 & 600 \\ \hline \text { Activity 2 } & \$ 24,000 & 600 & 900 & 1,500 \\ \hline \text { Activity 3 } & \$ 80,000 & 400 & 3,600 & 4,000 \\ \hline \end{array}\] The annual production and sales of Product G is 10,640 units. The annual production and sales of Product P is 26,600. -The overhead cost per unit of Product P under activity-based costing is closest to:

A) $30.16. B) $10.00. C) $4.00. D) $6.88. A) $30.16. B) $10.00. C) $4.00. D) $6.88.

Reference: 05-05 Abel Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A are 200 units and of Product B are 400 units. There are three activity cost pools, with estimated costs and expected activity as follows: \[\begin{array} { | l | l | l | l | l | } \hline \text { Activity } & & \text { Expected Activity } \\ \hline \text { Cost Pool } & \text { Estimated Cost } & \text { Product A } & \text { Product B } & \text { Total } \\ \hline \text { Activity 1 } & \$ 16,660 & 600 & 100 & 700 \\ \hline \text { Activity 2 } & \$ 18,450 & 1,100 & 700 & 1,800 \\ \hline \text { Activity 3 } & \$ 9,731 & 60 & 160 & 220 \\ \hline \end{array}\] -The activity rate for Activity 2 is closest t?

A) $10.25. B) $24.91. C) $16.77. D) $26.36. A) $10.25. B) $24.91. C) $16.77. D) $26.36.

Reference: 05-10 Austad Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: \[\begin{array}{l} \begin{array} { | l | l | } \hline \text { Activity Cost Pools (and Activity Measures) } & \begin{array} { l } \text { Estimated } \\ \text { Overhead Cost } \end{array} \\ \hline \text { Machine related (machine-hours) } & \$ 67,500 \\ \hline \text { Batch setup (setups) } & \$ 273,700 \\ \hline \text { General factory (direct labour-hours) } & \$ 204,000 \\ \hline \end{array}\\ \begin{array} { | l | l | l | l | } \hline & & { \text { Expected Activity } } \\ \hline \text { Activity Cost Pools } & \text { Total } & \text { Product } X & \text { Product } Y \\ \hline \text { Machine related } & 5,000 & 4,000 & 1,000 \\ \hline \text { Batch setup } & 7,000 & 3,000 & 4,000 \\ \hline \text { General factory } & 8,000 & 1,000 & 7,000 \\ \hline \end{array} \end{array}\] -The activity rate for the batch setup activity cost pool is closest to:

A) $68.40. B) $39.10. C) $77.90. D) $91.20. A) $68.40. B) $39.10. C) $77.90. D) $91.20.

Reference: 05-08 Albin Company uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools: \[\begin{array}{l} \begin{array} { | l | l | l | } \hline & \text { Estimated Overhead Cost } & \text { Expected Activity } \\ \hline \text { Activity 1 } & \$ 42,700 & 2,000 \\ \hline \text { Activity 2 } & \$ 24,934 & 2,600 \\ \hline \text { Activity 3 } & \$ 49,289 & 2,300 \\ \hline \end{array}\\ \text { Actual costs and activities for the current year were as follows: }\\ \begin{array} { | l | l | l | } \hline & \text { Actual Overhead Cost } & \text { Actual Activity } \\ \hline \text { Activity } 1 & \$ 42,855 & 1,995 \\ \hline \text { Activity } 2 & \$ 24,794 & 2,595 \\ \hline \text { Activity 3 } & \$ 49,294 & 2,295 \\ \hline \end{array} \end{array}\] -The total debits to the Manufacturing Overhead account during the year were closest to:

A) $116,923. B) $116,943. C) $116,661. D) $120,133. A) $116,923. B) $116,943. C) $116,661. D) $120,133.

Paul Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows: \[\begin{array} { | l | l | l | l | l | } \hline \text { Activity } & \text { Estimated } & { \text { Expected Activity } } \\ \hline \text { Cost Pool } & \text { Cost } & \text { Product A } & \text { Product B } & \text { Total } \\ \hline \text { Activity } 1 & \$ 22,000 & 400 & 100 & 500 \\ \hline \text { Activity } 2 & \$ 16,240 & 380 & 200 & 580 \\ \hline \text { Activity } 3 & \$ 14,600 & 500 & 250 & 750 \\ \hline \end{array}\] The activity rate under the activity-based costing system for Activity 3 is closest to:

A) $28.87. B) $58.40. C) $19.47. D) $70.45. A) $28.87. B) $58.40. C) $19.47. D) $70.45.

Reference: 05-12 Brenot Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: \[\begin{array} { | l | l | l | l | } \hline \text { Activity Cost Pools } & { \text { Expected Actrimated } } \\ & \text { Overhead Cost } & \\ \hline \text { Machine related (machine-hours) } & \$ 379,000 & 13,000 & \mathrm { MHs } \\ \hline \text { Batch setup (setups) } & \$ 1,144,800 & 27,000 & \text { setups } \\ \hline \text { General factory (direct labour-hours) } & \$ 420,500 & 29,000 & \text { DLHs } \\ \hline \text { The actual activity for the year was: } & & & \\ \hline & & \text { Actual Actrvity for the Year } \\ \hline \text { Actrity Cost Pools } & \text { Total } & \text { Product } X & \text { Product Y } \\ \hline \text { Machine related (machine-hours) } & 13,000 & 11,000 & 2,000 \\ \hline \text { Batch setup (setups) } & 26,000 & 3,000 & 23,000 \\ \hline \text { General factory (direct labour-hours) } & 30,000 & 24,000 & 6,000 \\ \hline \end{array}\] The actual total manufacturing overhead cost incurred for the year was $1,942,300. -The total amount of overhead cost allocated to Product X during the year would be closest to:

A) $796,400. B) $1,145,000. C) $224,000. D) $972,450. A) $796,400. B) $1,145,000. C) $224,000. D) $972,450.

Reference: 05-08 Albin Company uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools: \[\begin{array}{l} \begin{array} { | l | l | l | } \hline & \text { Estimated Overhead Cost } & \text { Expected Activity } \\ \hline \text { Activity } 1 & \$ 42,700 & 2,000 \\ \hline \text { Activity 2 } & \$ 24,934 & 2,600 \\ \hline \text { Activity 3 } & \$ 49,289 & 2,300 \\ \hline \end{array}\\ \text { Actual costs and activities for the current year were as follows: }\\ \begin{array} { | l | l | l | } \hline & \text { Actual Overhead Cost } & \text { Actual Activity } \\ \hline \text { Activity } 1 & \$ 42,855 & 1,995 \\ \hline \text { Activity 2 } & \$ 24,794 & 2,595 \\ \hline \text { Activity 3 } & \$ 49,294 & 2,295 \\ \hline \end{array} \end{array}\] -The total credits to the Manufacturing Overhead account during the year were closest to:

A) $116,923. B) $116,661. C) $120,133. D) $116,943. A) $116,923. B) $116,661. C) $120,133. D) $116,943.

Exam 5: Activity-Based Costing

Reference 05-15 Speed Demon Inc. manufactures two products: speedometers and odometers. During the month, it produced 2,000 speedometers and 3,000 odometers and incurred estimated overhead costs of $45,300. The company currently allocated overhead on the basis of direct labor hours. This month, the company incurred the following: Speedometers Odometers Machine Hours 750 1,000 Labour Hours 1,200 800 Labor cost \ 12,000 18,000 Management is considering implementing activity based costing. An analysis of estimated overhead costs revealed the following activities: Activity Total Cost Activity Measure Use of Activity Measure by Product Line Speedometers Odometers Materials Handling \ 18,000 of requisitions 400 600 Machine Set-ups 12,600 \#of set-ups 150 300 Quality Inspections 14,700 of inspections 200 400 -Assuming an allocation rate of $20 per requisition for the Materials Handling Activity, what is the total overhead allocated to speedometers?

Free

(Multiple Choice)

4.7/5

(43)

Question 1

Correct Answer:

Verified

D

Reference: 05-14 Brooke Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: Activity Cost Pools Estimated Overhead Cost Expected Activity Machine related (machine-hours) \ 777,400 26,000 MHs Batch setup (setups) \ 1,814,400 28,000 setups General factory (direct labour-hours) \ 478,800 18,000 DLHs The actual activity for the year was: Actual Activity for the Year Activity Cost Pools Total Product X Product Y Machine related (machine-hours) 28,000 17,000 11,000 Batch setup (setups) 28,000 7,000 21,000 General factory (direct labour-hours) 18,000 9,000 9,000 The actual total manufacturing overhead cost incurred for the year was $3,064,400. -The total amount of overhead cost allocated to Product X during the year would be closest to:

Free

(Multiple Choice)

4.8/5

(40)

Question 2

Correct Answer:

Verified

C

What is the company's current predetermined overhead rate?

Free

(Multiple Choice)

4.9/5

(34)

Question 3

Correct Answer:

Verified

C

Overhead allocation based on volume alone:

(Multiple Choice)

4.9/5

(33)

Question 4

Predetermined activity rates in activity-based costing are computed by dividing estimated activity costs by the estimated activity volume for each activity cost pool.

(True/False)

4.8/5

(30)

Question 5

Which of the following would be considered as a prevention cost

(Multiple Choice)

5.0/5

(37)

Question 6

Estimated Overhead Cost Expected Activity Activity 1 \ 34,300 1,400 Activity 2 \ 20,520 1,800 Activity 3 \ 36,112 1,600 Actual activity for the current year was as follows: Actual Activity Activity 1 1,415 Activity 2 1,805 Activity 3 1,585 The amount of overhead applied for Activity 3 during the year was closest to

(Multiple Choice)

5.0/5

(40)

Question 7

Reference: 05-12 Brenot Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: Activity Cost Pools Estimated Overhead Cost Expected Activity Machine related (machine-hours) \ 379,600 13,000 MHs Batch setup (setups) \ 1,144,800 27,000 setups General factory (direct labour-hours) \ 420,500 29,000 DLHs The actual activity for the year was: Actual Activity for the Year Activity Cost Pools Total Product X Product Y Machine related (machine-hours) 13,000 11,000 2,000 Batch setup (setups) 26,000 3,000 23,000 General factory (direct labour-hours) 30,000 24,000 6,000 The actual total manufacturing overhead cost incurred for the year was $1,942,300. -The activity rate computed at the beginning of the year for the batch setup activity cost pool is closest to:

(Multiple Choice)

4.8/5

(33)

Question 8

Departmental overhead rates applied on the basis of a volume measure such as direct labour-hours or machine-hours will eliminate any distortions in unit costs due to product diversity.

(True/False)

4.9/5

(46)

Question 9

Activity-based management involves focusing on activities to eliminate waste.

(True/False)

4.8/5

(38)

Question 10

Batch-level activities are performed each time a batch is handled or processed, regardless of how many units are in the batch.

(True/False)

4.9/5

(36)

Question 11

Reference: 05-04 Monson Company has two products: G and P. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools: Activity Expected Activity Cost Pool Estimated Ovhd. Cost Product G Product P Total Activity 1 \ 30,000 200 400 600 Activity 2 \ 24,000 600 900 1,500 Activity 3 \ 80,000 400 3,600 4,000 The annual production and sales of Product G is 10,640 units. The annual production and sales of Product P is 26,600. -The overhead cost per unit of Product P under activity-based costing is closest to:

(Multiple Choice)

4.9/5

(36)

Question 12

Reference: 05-05 Abel Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A are 200 units and of Product B are 400 units. There are three activity cost pools, with estimated costs and expected activity as follows: Activity Expected Activity Cost Pool Estimated Cost Product A Product B Total Activity 1 \ 16,660 600 100 700 Activity 2 \ 18,450 1,100 700 1,800 Activity 3 \ 9,731 60 160 220 -The activity rate for Activity 2 is closest t?

(Multiple Choice)

4.9/5

(42)

Question 13

Reference: 05-10 Austad Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pools (and Activity Measures) Estimated Overhead Cost Machine related (machine-hours) \ 67,500 Batch setup (setups) \ 273,700 General factory (direct labour-hours) \ 204,000 Expected Activity Activity Cost Pools Total Product X Product Y Machine related 5,000 4,000 1,000 Batch setup 7,000 3,000 4,000 General factory 8,000 1,000 7,000 -The activity rate for the batch setup activity cost pool is closest to:

(Multiple Choice)

4.7/5

(34)

Question 14

Reference: 05-08 Albin Company uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools: Estimated Overhead Cost Expected Activity Activity 1 \ 42,700 2,000 Activity 2 \ 24,934 2,600 Activity 3 \ 49,289 2,300 Actual costs and activities for the current year were as follows: Actual Overhead Cost Actual Activity Activity 1 \ 42,855 1,995 Activity 2 \ 24,794 2,595 Activity 3 \ 49,294 2,295 -The total debits to the Manufacturing Overhead account during the year were closest to:

(Multiple Choice)

4.9/5

(44)

Question 15

Paul Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows: Activity Estimated Expected Activity Cost Pool Cost Product A Product B Total Activity 1 \ 22,000 400 100 500 Activity 2 \ 16,240 380 200 580 Activity 3 \ 14,600 500 250 750 The activity rate under the activity-based costing system for Activity 3 is closest to:

(Multiple Choice)

4.7/5

(30)

Question 16

Reference: 05-12 Brenot Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: Activity Cost Pools Expected Actrimated Overhead Cost Machine related (machine-hours) \ 379,000 13,000 Batch setup (setups) \ 1,144,800 27,000 setups General factory (direct labour-hours) \ 420,500 29,000 DLHs The actual activity for the year was: Actual Actrvity for the Year Actrity Cost Pools Total Product X Product Y Machine related (machine-hours) 13,000 11,000 2,000 Batch setup (setups) 26,000 3,000 23,000 General factory (direct labour-hours) 30,000 24,000 6,000 The actual total manufacturing overhead cost incurred for the year was $1,942,300. -The total amount of overhead cost allocated to Product X during the year would be closest to:

(Multiple Choice)

4.9/5

(33)

Question 17

Activity-based costing uses a number of activity cost pools, each of which is allocated to products on the basis of direct labour-hours.

(True/False)

4.9/5

(48)

Question 18

An activity-based costing system is generally easier to set up and run than a traditional cost system.

(True/False)

4.8/5

(40)

Question 19

Reference: 05-08 Albin Company uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools: Estimated Overhead Cost Expected Activity Activity 1 \ 42,700 2,000 Activity 2 \ 24,934 2,600 Activity 3 \ 49,289 2,300 Actual costs and activities for the current year were as follows: Actual Overhead Cost Actual Activity Activity 1 \ 42,855 1,995 Activity 2 \ 24,794 2,595 Activity 3 \ 49,294 2,295 -The total credits to the Manufacturing Overhead account during the year were closest to:

(Multiple Choice)

4.9/5

(38)

Question 20

What is the company's current predetermined overhead rate?

Overhead allocation based on volume alone:

Predetermined activity rates in activity-based costing are computed by dividing estimated activity costs by the estimated activity volume for each activity cost pool.

Which of the following would be considered as a prevention cost

Departmental overhead rates applied on the basis of a volume measure such as direct labour-hours or machine-hours will eliminate any distortions in unit costs due to product diversity.

Activity-based management involves focusing on activities to eliminate waste.

Batch-level activities are performed each time a batch is handled or processed, regardless of how many units are in the batch.

Activity-based costing uses a number of activity cost pools, each of which is allocated to products on the basis of direct labour-hours.

An activity-based costing system is generally easier to set up and run than a traditional cost system.

An Introduction to Managerial Accounting

Cost Concepts

Systems Design: Job-Order Costing

Process Costing

Cost Behaviour: Analysis and Use

Budgeting

Cost-Volume-Profit Relationships

Relevant Costs: the Key to Decision Making

Capital Budgeting Decisions

Standard Costs and Variance Analysis

Organizational Structure and Performance Measurement

How Well Am I Doing Financial Statement Analysis Online

How Well Am I Doing Cash Flow Statement Online

Filters