Fundamentals Of Cost Accounting (6th Edition)
6th Edition
ISBN: 9781259969478
Author: WILLIAM LANEN, Shannon Anderson, Michael Maher
Publisher: McGraw Hill Education
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Chapter 10, Problem 28E
Cost Hierarchy for a Not-for-Profit
Below are various resources and activities for a social services agency that helps homeless people get housing.
Required
Indicate whether each of the following are likely to be unit-level or facility-level activities.
- a. Utilities—building’s electrical power, natural gas, phone, and sanitation services.
- b. Salaried caseworkers—personnel who interview and service clients.
- c. Supplies—materials for office personnel.
- d. Library—regulations, research, and court documents to support child, homeless, and elderly citizen services.
- e. Information technology—desktop and mobile computing equipment and personnel to develop and maintain the agency’s information system.
- f. Management—salaries and support for administrators.
- g. Building—offices of employees.
- h. Automobiles—transportation for caseworkers to meet clients.
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Students have asked these similar questions
Identify Activity Bases
For a major university, select the activity base most appropriate for each cost listed below. An activity base may be used more than once or not used at all.
Cost:
Activity Base:
1. Financial aid office salaries
2. Office supplies
3. Instructor salaries
4. Housing personnel wages
5. Employee wages for maintaining student records
6. Admissions office salaries
The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P).
The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P).
UDH Center
Cost or Profit
Accounting
Bookstore
Cafeterias
Career services
Community workshops (providing continuing professional education necessary for state licensure)
Custodial services
Financial aid
Human resources
Information technology
Residence halls
Student parking lots (fee based)
University newspaper/radio station
Chapter 10 Solutions
Fundamentals Of Cost Accounting (6th Edition)
Ch. 10 - How are activity-based costing and activity-based...Ch. 10 - Can activity-based management be implemented...Ch. 10 - Prob. 3RQCh. 10 - What are some ways in which customers affect a...Ch. 10 - How is computing the cost of customers the same as...Ch. 10 - Prob. 6RQCh. 10 - Prob. 7RQCh. 10 - Under what conditions should the cost of excess...Ch. 10 - In what ways does quality affect cost?Ch. 10 - What are the four categories in a cost of quality...
Ch. 10 - Prob. 11CADQCh. 10 - Prob. 12CADQCh. 10 - Consider a library that spends 25,000 to move most...Ch. 10 - Prob. 14CADQCh. 10 - Prob. 15CADQCh. 10 - You can get the cost of customers by first...Ch. 10 - Prob. 17CADQCh. 10 - Prob. 18CADQCh. 10 - Prob. 19CADQCh. 10 - Prob. 20CADQCh. 10 - Many if not most schools in the United States have...Ch. 10 - Prob. 22CADQCh. 10 - Prob. 23CADQCh. 10 - Prob. 25ECh. 10 - Prob. 26ECh. 10 - Prob. 27ECh. 10 - Cost Hierarchy for a Not-for-Profit Below are...Ch. 10 - Prob. 29ECh. 10 - Driver Identification Below are various activities...Ch. 10 - Activity-Based Costing of Customers Marvins...Ch. 10 - Activity-Based Costing of Customers Rock Solid...Ch. 10 - Prob. 33ECh. 10 - Prob. 34ECh. 10 - Prob. 35ECh. 10 - Activity-Based Costing of Suppliers Hult Games...Ch. 10 - Prob. 37ECh. 10 - Activity-Based Costing of Suppliers Kinnear...Ch. 10 - Prob. 39ECh. 10 - Resources Used versus Resources Supplied Tri-State...Ch. 10 - Prob. 41ECh. 10 - Resources Used versus Resources Supplied Conlon...Ch. 10 - Prob. 43ECh. 10 - Prob. 44ECh. 10 - Prob. 45ECh. 10 - Prob. 46ECh. 10 - Assigning Cost of Capacity Mimis Fixtures...Ch. 10 - Assigning Cost of Capacity Curts Casting...Ch. 10 - Prob. 49ECh. 10 - Costs of Quality The following represents the...Ch. 10 - Prob. 51ECh. 10 - Costs of Quality Nuke-It-Now manufactures...Ch. 10 - Prob. 53ECh. 10 - Cost of Quality: Environmental Issues Many...Ch. 10 - Prob. 55ECh. 10 - Prob. 56PCh. 10 - Activity-Based Reporting: Service Organization...Ch. 10 - Prob. 58PCh. 10 - Customer Profitability Carmel Company has a...Ch. 10 - Activity-Based Costing of Suppliers JFI Foods...Ch. 10 - Prob. 61PCh. 10 - Prob. 62PCh. 10 - Prob. 63PCh. 10 - Activity-Based Reporting: Manufacturing...Ch. 10 - Assigning Capacity Costs Cathy and Toms Specialty...Ch. 10 - Prob. 66PCh. 10 - Prob. 67PCh. 10 - Assigning Capacity Costs Mercia Chocolates...Ch. 10 - Prob. 69PCh. 10 - Prob. 70PCh. 10 - Prob. 71P
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- 1.Does a non-profit homeless shelter fit better into a job costing, process costing, or hybrid system? 2.What characteristics about the non-profit homeless shelter suggest the system you selected?arrow_forwardIn a homeless shelter, what sorts of things are going on in the background? Make a second list. Do not forget: non-labor or non-indirect-materials overhead expenses (and activities) are those costs directly associated with the production of goods or the provision of servicesarrow_forwardSuggest an appropriate activity base (or cost driver) for each of the following organizations: (a) hotel, (b) hospital, (c) computer manufacturer, (d) computersales store, (e) computer repair service, and (f) public accounting firm.arrow_forward
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