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Estimate the budget cost for each task in the following project WBS that has a budget cost estimation of ($ 850,000) distributed in percentage (%) across all tasks. Router systems project Cost $600,000 Dofinition Design Implementation 10% 40% 50% Customer testing & review Objectives Requirements In-house 6% testing 40% 10% inputs Outputs Files Intertaces Programming 3% 3% 4% 10% 20%

Given the following information, determine the activity rate (rounded to the nearest cent) for setups. Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,000 $58,100 Inspections 25,200 $147,200 Assembly (dlh) 72,000 $375,700 a. $5.22 O b. $5.28 c. $5.84 O d. $5.37

Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Assembly Finishing Overhead cost $ 1,200,000 $ 800,000 Direct labor hours 12,000 direct labor hours 20,000 direct labor hours Machine hours 4,000 machine hours 16,000 machine hours What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours?

Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,120,800 11,100 DLH Finishing $ 510,000 19,100 DLH 15,100 MH Manufacturing overhead costs Direct labor hours Machine hours 5,100 MH Required: What is the company's Finishing department overhead rate using machine hours? The departmental overhead rate for Finishing

Rafner Manufacturing identified the following budgeted data in its two production departments.    Assembly   Finishing   Manufacturing overhead costs $ 1,120,800   $ 510,000   Direct labor hours   11,100 DLH   19,100 DLH Machine hours   5,100 MH   15,100 MH   Required:What is the company’s assembly department overhead rate using direct labor hours?

Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,267,200 12,700 DLH 6,700 MH Finishing $ 670,000 20,700 DLH 16,700 MH Manufacturing overhead costs Direct labor hours Machine hours Required: What is the company's assembly department overhead rate using direct labor hours? The departmental overhead rate for Assembly

The Document Creation Center (DCC) for Arlington Corp. provides photocopying and document services for three departments in the Minneapolis office. The following budget has been prepared for the year.         Available capacity 8,100,000 pages Budgeted usage:     Software Development 1,700,000 pages Training 3,100,000 pages Management 2,500,000 pages Cost equation $285,000 + $0.02 per page   If DCC uses a dual-rate for allocating its costs based on usage, how much cost will be allocated to the Software Development Department?   Multiple Choice   $116,740.   $100,370.   $45,630.   $162,000.

Given the following information, determine the activity rate for setups. Activity Total Activity-Base Usage Budgeted Activity Cost Setups 10,100             $56,200             Inspections 25,000             $141,400             Assembly (dlh) 79,600             $415,700

Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Overhead cost Direct labor hours Machine hours $ 1,200,000 Assembly 12,000 direct labor hours 4,000 machine hours What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours? The departmental overhead rate for Assembly The departmental overhead rate for Finishing 0 0 Finishing 20,000 direct labor hours 16,000 machine hours $ 800,000

Nanda Company has two service departments, Maintenance and Personnel. Maintenance Department costs of P160,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of P40,000 are allocated based on the number of employees. The costs of operating departments A and B are P80,000 and P120,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance A B Department Budgeted costs P160,000 P40,000 P80,000 P120,000 Budgeted ΝΑ 400 480 320 maintenance-hours Number of employees 20 ΝΑ 80 240 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Round up) Personnel Department

Practice : (see attachemnt) please address parts B, C, D   please show any calculations for reference a) What is meant by the term flexible budget? What role do flexible budgets play in evaluating performance? The cost accountant for Bradley, Inc., prepared the following monthly performance report relating to the Finishing Department:                                                      Budgeted Production     Actual Production number units:                                   6000 units                    6500 units Direct materials:                               $90,000                        $99,600 Direct labor:                                     $48,000                         $55,200 Variable Manufacturing Overhead:  $6,000                          $9,000 Fixed Manufacturing Overhead:      $66,000                        $64,200     What would the flexible budget amounts be for each of the following: Direct materials Direct labor Variable manufacturing overhead   Compute the…

A partial responsibility accounting report for a cost center is below. The value of letter (c) would be: Over (Under) Budget Controllable Costs Budgeted Actual Direct materials.... $52,800 $ a Direct labor....... 24,000 26,000 Utilities 19,200 C Totals... $96,000 $96,600 A $19,000 B $19,400 C) $54,000 D) $2,000 E None of the above $(1,200) b (200) $ 600

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Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,297,500 Finishing $ 700,000 Manufacturing overhead costs Direct labor hours Machine hours 13,000 DLH 7,000 MH The departmental overhead rate for Assembly Total actual manufacturing costs $1,297,500 The departmental overhead rate for Finishing Required: What are the company's departmental overhead rates if the assembly department assigns overhead based on direct labor hours and the finishing department assigns overhead based on machine hours? 21,800 DLH 17,000 MH 0 per direct labor hour

Direct and step methodsSalado Inc. provides cleaning services through its Residential and Commercial divisions. Support services of the company are provided by Personnel and Administration areas. Costs of these two areas are allocated to the revenue producing departments. Personnel costs are allocated using number of employees; administration costs are allocated using direct department costs. The following annual budgeted information (presented in a benefits-provided ranking) is available:   Personnel Administration Residential Commercial Direct costs $140,000 $180,000 $480,000 $800,000 Number of employees 12 30 72 48 Direct labor hours     60,000 90,000 Square feet cleaned     450,000 570,000   a. Using the direct method, allocate the costs of Personnel and Administration to the Residential and Commercial divisions.   Total support costs allocated to Residential =   Total support costs allocated to Commercial = b. Using the step method, allocate the costs…

Rafner Manufacturing identified the following budgeted data in its two production departments. Assembly $1,267,200 12,700 DLH 6,700 MH Finishing $ 670,000 20,700 DLH 16,700 MH Manufacturing overhead costs Direct labor hours Machine hours Required: 1. What is the company's single plantwide overhead rate based on direct labor hours? 2. What is the company's single plantwide overhead rate based on machine hours?

Budgeted data for the year considered of the following Item Personal Purchasing Machining Painting Overhead costs $40,000 $35,000 $128,000 $48,000 # of employees 10 15 25 138 Machine Hour 0 0 23500 29 Direct labor costs 0 0 32,000 147,000 Purchase requisitions 6 0 2650 450 1. Allocate the two service departments' costs using the sequential allocation method and develop departmental overhead rates for each of the production departments using the most logical base for each department. 2. Calculate and give the journal entry to record the total amount of under- or overapplied over- head for the company, assuming the following actual results for the year:   Machining  Painting Overhead costs $173,000 78,540 Direct labour costs $38,300 139,750 Machine hours 24,150 29 3. briefly discuss reasons for allocating service department costs.

Name of Budgeted Cost Budgeted Cost Plant insurance $ 86,100   Testing raw materials   45,000   Manufacturing equipment setup   7,200   Quality inspections   57,000   Property taxes   23,000   Electricity, plant   14,000   Electricity, manufacturing equipment   51,250   Depreciation, plant   18,800   Depreciation, manufacturing equipment   36,700   Maintenance worker (manufacturing equipment)   22,500   Indirect labor (manufacturing equipment setup)   8,300   Design engineering   220,000     Required:1. Assign each of the budgeted costs above to one of the following activity cost pools: Engineering Equipment setup Quality control Factory facilities Manufacturing equipment   2. Compute the total cost of each pool.3. Indicate whether the activities in each pool are unit, batch, product, or facility level.4. Identify the most likely driver for each cost pool from the following list: Number of inspections/tests Square feet Machine hours Engineering hours…

Planning budget: Sales volume = 40,000. Actual results: Sales price = $10.00. Consider the following budget information: RU per Cost per Cost per Cost per Finished Resource Finished Planning Finished Unit (FU) Unit (RU) Unit (FU) Budget Actual Unit (FU) Sales - Total $s DM - Materials Direct labor Variable overhead $360,000 $390,000 5.00 100,000 107,250 $0.25 $0.40 80,000 $1.90 4.00 68,250 Fixed expenses 100,000 Net income 25,400 Actual income EXCEEDS flexible budget income by: $9,400 $12,300 $14,400 $20,200

Allocating costs of support departments; step-down and direct methods. The Eastern Summit Company has prepared department overhead budgets for budgeted-volume levels before allocations as follows: Support departments: $45,000 7,800 36,120 20,670 18,300 Building and grounds Personnel General plant administration Cafeteria: operating loss Storeroom $127,890 Operating departments: Machining Assembly Total for support and operating departments $36,000 60,000 96,000 $223,890 Management has decided that the most appropriate inventory costs are achieved by using individual- department overhead rates. These rates are developed after support-department costs are allocated to operating departments. Bases for allocation are to be selected from the following: Direct Manufacturing Number of Floor Space Manufacturing Number of Labor-Hours Employees Occupied Square Feet of Indirect Labor-Hours Requisitions Department Building and grounds Personnel" 2,500 12,000 4,500 6,000 22,000 General plant…

The Document Creation Center (DCC) for Arlington Corp. provides photocopying and document services for three departments in the Minneapolis office. The following budget has been prepared for the year.        Available capacity 8,070,000 pages Budgeted usage:     Software Development 1,670,000 pages Training 3,377,000 pages Management 2,163,000 pages Cost equation $350,000 + $0.03 per page   If DCC uses a dual-rate for allocating its costs, how much cost will be allocated to the Management Department, assuming the Management Department actually made 3,020,000 copies during the year?   Multiple Choice   $195,600.   $218,196.   $202,910.   $212,944.

The Document Creation Center (DCC) for Arlington Corp. provides photocopying and document services for three departments in the Minneapolis office. The following budget has been prepared for the year.         Available capacity 9,400,000 pages Budgeted usage:     Software Development 2,460,000 pages Training 3,600,000 pages Management 2,940,000 pages Cost equation $307,000 + $0.06 per page   If DCC uses a dual-rate for allocating its costs based on usage, how much cost will be allocated to the Management Department?   Multiple Choice   $247,887.   $276,687.   $256,878.   $130,829.

Elevator Co. makes two product models, A and B, and provides both installation and inspection services for its customers. Budgeted information is as follows:   Installation Inspection Total Budgeted overhead 300,000 210,000 510,000 Budgeted labor hours 2,000 3,000 5,000   Product A Product B Total Direct labor hours per unit: 2.0 1.5 5,000 Installation 1.0 0.5 2,000 Inspection 1.0 1.0 3,000 Units 1,000 2,000 3,000 The company uses a departmental method to allocate overhead in each of the two cost pools - installation and inspection. How much overhead is allocated to product A if the company uses direct labor hours as the allocation base?

Westmore Company has two service departments and two operating departments. Budgeted costs and other data relating to these departments are presented below:Building Operating Department& Grounds Personnel A BDepartmental costs ..... $54,000 $200,000 $650,000 $800,000Square feet occupied ... 1,000 3,000 12,000 15,000Number of employees .... 10 5 45 55Direct labor­hours ..... 76,000 92,000The costs of Building & Grounds are allocated first on the basis of square feet of space occupied. Personnel costs are allocated on the basis of numberof employees. The departmental costs for the operating departments are overhead costs. Predetermined overhead rates in the operating departments are computed on the basis of direct labor­hours.Assume that the company uses the direct method of allocating service department costs. The predetermined overhead rate that would be used in Department B would be closest to:a. $11.50/DLH.b. $12.00/DLH.c. $10.00/DLH.d. $10.22/DLH.