Collibri, Inc Following Are the Actual Costs of Producing 75,000 Banners

Essay

Collibri, Inc., has done a cost analysis for its production of banners. The following activities and cost drivers have been developed: $\begin{array}{ll}\text { Activity } & \text { Cost Formula } \\\text { Maintenance } & \$ 13,000+\$ 2 \text { per machine hour } \\\text { Machining } & \$ 45,000+\$ 6 \text { per machine hour } \\\text { Inspection } & \$ 70,000+\$ 500 \text { per batch } \\\text { Setups } & \$ 2,000 \text { per batch } \\\text { Purchasing } & \$ 80,000+\$ 150 \text { per purchase order }\end{array}$

Following are the actual costs of producing 75,000 banners:
1,000 machine hours; 15 batches; 10 purchase orders

$\begin{array}{lr}\text { Maintenance } & \$ 14,000 \\\text { Machining } & 50,000 \\\text { Inspection } & 70,000 \\\text { Setups } & 32,000 \\\text { Purchasing } & 82,000\end{array}$ Required:
Prepare an activity-based performance report.