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

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Question 1

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

A) $168.30
B) $105.30
C) $63.00
D) $0.00

E) C) and D)
F) None of the above

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Question 2

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(Appendix 7A) Weimar 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: -On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in minutes" would be closest to:

A) 663,000 minutes
B) 655,660 minutes
C) 677,680 minutes
D) 648,320 minutes

E) A) and D)
F) A) and C)

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Question 3

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Elerson 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: On the Capacity Analysis report in time-driven activity based costing,the "total minutes used to meet demand" would be closest to:

Brester 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: Required: a.Prepare a time-driven activity-based costing Customer Cost Analysis report that determines the total Order Fulfillment Department cost assigned to each customer. b.Prepare a time-driven activity-based costing Capacity Analysis report for the Order Fulfillment Department that determines the impact on expenses of matching capacity with demand.

(Appendix 7A) Weimar 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: -On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in number of employees" would be closest to:

In a Cost Analysis report in time-based activity-based costing,the first step is to divide the total cost of the resources supplied by the practical capacity of the resources supplied to obtain the cost per minute of the resource supplied.

(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 number of employees" would be closest to:

On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

(Appendix 7A) Ledonne 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 Capacity Analysis report in time-driven activity based costing,the "potential adjustment in the number of employees" would be closest to:

Otsuka 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: Using time-driven activity-based costing,determine the total Tech Support Department cost assigned to each customer.

Villella 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 Customer Cost Analysis report that determines the total Tech Support Department cost assigned to each customer.

Salem 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: Required: Using time-driven activity-based costing,determine the total Order Fulfillment Department cost assigned to each customer.

Weisgarber 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: Required: a.Prepare a time-driven activity-based costing Customer Cost Analysis report that determines the total Customer Service Department cost assigned to Customer G. b.Prepare a time-driven activity-based costing Capacity Analysis report for the Customer Service Department that determines the impact on expenses of matching capacity with demand.

(Appendix 7A) Fleisher 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 total cost assigned to Customer T would be closest to:

(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 $\begin{array}{lr}\text { Resource Data: }\\\text {Number of employees }&12\\\text {Average salary per employee }&\$48,600\\\text {Weeks of employment per year. }&50\\\text {Minutes available per week ( 40 hours \times 60 minutes) }&2,400\\\text {Practical capacity percentage }&90\%\\\end{array}$ $\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Receiving } \\\text { Calls }\end{array} & \begin{array}{c}\text { Resolving } \\\text { Issues }\end{array} & \begin{array}{c}\text { Settling } \\\text { Disputes }\end{array} \\\text { Minutes per unit of the activity }&24 & 26 & 40\end{array}$ $\begin{array}{lccc}\text {Cost Object Data: }&\text { Customer S } & \text { Customer T } & \text { Customer U } \\\text {Number of calls received. }&27 & 20 & 5 \\\text {Number of issues resolved }&15 & 12 & 8 \\\text {Number of disputes settled }&1 & 1 & 0\end{array}$ -On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

Bernosky 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 total cost assigned to Customer Q would be closest to:

Wrench 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 "potential adjustment in the number of employees" would be closest to:

Heyl 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 total cost assigned to Customer C would be closest to:

Campanaro 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 number of employees" would be closest to:

(Appendix 7A) Lamorte 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: -On the Customer Cost Analysis report in time-driven activity-based costing,the Processing Orders cost assigned to Customer Z would be closest to: