Exam 23: Time-Driven Activity-Based Costing: a Microsoft Excel-Based Approach

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(Appendix 7A) Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:  (Appendix 7A) Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:     \begin{array}{lccc} \text { Activity Data: }&\begin{array}{c} \text { Processing } \\ \text { Orders } \end{array} & \begin{array}{c} \text { Preparing } \\ \text { Deliveries } \end{array} & \begin{array}{c} \text { Handling } \\ \text { Returns } \end{array} \\ \text { Minutes per unit of the activity. }&20 & 26 & 46\\ \text { Cost Object Data: }&\text { Customer A } & \text { Customer B } & \text { Customer C } \\ \text {Number of orders processed }&31 & 19 & 8 \\ \text {Number of deliveries prepared. }&18 & 10 & 7 \\ \text {Number of returns handled }&1 & 1 & 1 \end{array}  -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer C would be closest to: Activity Data: Processing Orders Preparing Deliveries Handling Returns Minutes per unit of the activity. 20 26 46 Cost Object Data: Customer A Customer B Customer C Number of orders processed 31 19 8 Number of deliveries prepared. 18 10 7 Number of returns handled 1 1 1 -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer C would be closest to:

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Riedell Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study: Riedell Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study:        Required: Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand. Riedell Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study:        Required: Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand. Riedell Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study:        Required: Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand. Required: Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand.

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(Appendix 7A) Choi Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: (Appendix 7A) Choi Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Preparing Deliveries cost assigned to Customer P would be closest to: (Appendix 7A) Choi Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Preparing Deliveries cost assigned to Customer P would be closest to: The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Preparing Deliveries cost assigned to Customer P would be closest to:

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Garrell Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study: Garrell Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:      Required: Using time-driven activity-based costing,determine the total Customer Support Department cost assigned to each customer. Garrell Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:      Required: Using time-driven activity-based costing,determine the total Customer Support Department cost assigned to each customer. Required: Using time-driven activity-based costing,determine the total Customer Support Department cost assigned to each customer.

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On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer R would be closest to:

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(Appendix 7A) Imbesi Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: (Appendix 7A) Imbesi Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.36. -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer P would be closest to: (Appendix 7A) Imbesi Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.36. -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer P would be closest to: The cost per minute of the resource supplied is $0.36. -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer P would be closest to:

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Time-based activity-based costing does NOT use which of the following types of data inputs?

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(Appendix 7A) Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: Krueger Corporation Customer Support Department Data Inputs Resource Data: Number of employees 12 Average salary per employee \4 8,600 Weeks of employment per year. 50 Minutes available per week ( 40 hours \times 60 minutes) 2,400 Practical capacity percentage 90\% Activity Data: Receiving Calls Resolving Issues Settling Disputes Minutes per unit of the activity 24 26 40 Cost Object Data: Customer S Customer T Customer U Number of calls received. 27 20 5 Number of issues resolved 15 12 8 Number of disputes settled 1 1 0 -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer U would be closest to:

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(Appendix 7A) Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: (Appendix 7A) Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer O would be closest to: (Appendix 7A) Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer O would be closest to: The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer O would be closest to:

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Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study: Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:       On the Capacity Analysis report in time-driven activity based costing,the impact on expenses of matching capacity with demand would be closest to: Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:       On the Capacity Analysis report in time-driven activity based costing,the impact on expenses of matching capacity with demand would be closest to: Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:       On the Capacity Analysis report in time-driven activity based costing,the impact on expenses of matching capacity with demand would be closest to: On the Capacity Analysis report in time-driven activity based costing,the "impact on expenses of matching capacity with demand" would be closest to:

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(Appendix 7A) Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: Krueger Corporation Customer Support Department Data Inputs Resource Data: Number of employees 12 Average salary per employee \4 8,600 Weeks of employment per year. 50 Minutes available per week ( 40 hours \times 60 minutes) 2,400 Practical capacity percentage 90\% Activity Data: Receiving Calls Resolving Issues Settling Disputes Minutes per unit of the activity 24 26 40 Cost Object Data: Customer S Customer T Customer U Number of calls received. 27 20 5 Number of issues resolved 15 12 8 Number of disputes settled 1 1 0 -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer T would be closest to:

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Mccluer Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study: Mccluer Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study:     On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to: Mccluer Corporation is conducting a time-driven activity-based costing study in its Tech Support Department.The company has provided the following data to aid in that study:     On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to: On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to:

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(Appendix 7A) Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: (Appendix 7A) Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      -On the Capacity Analysis report in time-driven activity based costing,the impact on expenses of matching capacity with demand would be closest to: (Appendix 7A) Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      -On the Capacity Analysis report in time-driven activity based costing,the impact on expenses of matching capacity with demand would be closest to: -On the Capacity Analysis report in time-driven activity based costing,the "impact on expenses of matching capacity with demand" would be closest to:

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(Appendix 7A) Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: (Appendix 7A) Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      -On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to: (Appendix 7A) Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      -On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to: -On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to:

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(Appendix 7A) Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: (Appendix 7A) Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:      -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer R would be closest to: (Appendix 7A) Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:      -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer R would be closest to: -On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer R would be closest to:

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(Appendix 7A) Pierceall Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: (Appendix 7A) Pierceall Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.42. -On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to: (Appendix 7A) Pierceall Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      The cost per minute of the resource supplied is $0.42. -On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to: The cost per minute of the resource supplied is $0.42. -On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to:

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(Appendix 7A) Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: (Appendix 7A) Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:        -On the Capacity Analysis report in time-driven activity based costing,the unused capacity in minutes would be closest to: (Appendix 7A) Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:        -On the Capacity Analysis report in time-driven activity based costing,the unused capacity in minutes would be closest to: (Appendix 7A) Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:        -On the Capacity Analysis report in time-driven activity based costing,the unused capacity in minutes would be closest to: -On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in minutes" would be closest to:

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Clutts Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study: Clutts Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:     On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Issues would be closest to: Clutts Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:     On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Issues would be closest to: On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Issues would be closest to:

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Appendix 7A)In a Capacity Analysis report in time-based activity-based costing,the unused capacity in number of employees is computed by multiplying the unused capacity in minutes by the practical capacity per employee in minutes.

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(Appendix 7A) Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: (Appendix 7A) Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      -On the Capacity Analysis report in time-driven activity based costing,the unused capacity in minutes would be closest to: (Appendix 7A) Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:      -On the Capacity Analysis report in time-driven activity based costing,the unused capacity in minutes would be closest to: -On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in minutes" would be closest to:

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