Activity-Based Costing and Activity-Based Management：作业成本法和基于活动的管理活动

ExistingSingle

Indirect-CostPoolSystemColeCorporationmanufacturestwotypesoflenses–anormallens(NL)andacomplexlens(CL).Tocostproducts,Colecurrentlyusesasingleindirect-costratejobcostingsystem.Thecostobjectsarethetotalcostsofmanufacturinganddistributing80,000normallenses(NL)and20,000complexlenses(CL).

ExistingSingleIndirect-

CostPoolSystem Normal Complex Lenses(NL) Lenses(CL)Directmaterials $1,520,000 920,000Directmfg.labor 800,000 260,000Totaldirectcosts $2,320,000 $1,180,000 ÷80,000 ÷20,000Directcostperunit: $29 $59

ExistingSingleIndirect-

CostPoolSystemIndirectcostsof $2,900,000Groupedintoasingleoverheadcostpool.Cost-allocationbase:DirectmanufacturingLabor-hoursNormalLenses(NL) 36,000

ComplexLenses(CL) 14,000

Total 50,000Whatistheindirectcostrate?$2,900,000÷50,000= $58

ExistingSingleIndirect-

CostPoolSystem Normal Complex Lenses(NL) Lenses(CL) 36,000×$58 14,000×$58Allocatedcosts= $2,088,000 $812,000Directcosts $2,320,000 $1,180,000Totalcost $4,408,000 $1,992,000÷units 80,000 20,000Costperunit= $55.10 $99.60

ExistingSingleIndirect-

CostPoolSystem Normal Complex Lenses(NL) Lenses(CL)SupposePrice: $60.00 $142.00Cost 55.10 99.60Income $4.90 $42.40Margin 8.2% 29.9%

RefiningaCostingSystemThesequenceofstepstodistributelensesDesignofproductsandprocess–TheDesignDepartmentdesignsthemoldsanddefinesprocessesneeded(detailsofthemanufacturingoperations).Manufacturingoperations–Lensesaremolded,finished,cleaned,andinspected.Shippinganddistribution–Finishedlensesarepackedandsenttothevariouscustomers.

Activity-BasedCostingSystemColeCorporationidentifiedkeyactivities:DesignproductsandprocessesSetupmoldingmachineOperatemachinestomanufacturelensesMaintainandcleanthemoldsSetupbatchesoffinishedlensesforshipment.Distributelensestocustomers.Administerand

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