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

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Question 31

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(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 S would be closest to:

A) $189.00
B) $130.90
C) $16.80
D) $336.70

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

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Question 32

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Mongiello 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 time-driven activity rate for Resolving Issues would be closest to:

A) $9.12 per issue resolved
B) $0.38 per issue resolved
C) $24.00 per issue resolved
D) $1.58 per issue resolved

E) B) and D)
F) B) and C)

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Question 33

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

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

Penders 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: Required: Prepare a time-driven activity-based costing Customer Cost Analysis report that determines the total Customer Support Department cost assigned to Customer J.

(Appendix 7A) Ploof 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 "unused capacity in minutes" would be closest to:

Gumbel 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: Required: Prepare a time-driven activity-based costing Customer Cost Analysis report that determines the total Customer Support Department cost assigned to each customer.

(Appendix 7A) Jahnel 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 time-driven activity rate for Routing Calls would be closest to:

In a Capacity Analysis report in time-based activity-based costing,the unused capacity in minutes is computed by subtracting the total minutes used to meet demand from the total minutes available to meet demand.

Offerman 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:

Appendix 7A)In a Cost Analysis report in time-based activity-based costing,the time-driven activity rate for an activity is computed by dividing the minutes required of the resource per unit of activity by the cost per minute of the resource supplied.

(Appendix 7A) Gendel 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 "impact on expenses of matching capacity with demand" would be closest to:

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

Genereux 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 each customer. 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) Callum 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 O would be closest to:

(Appendix 7A) Spillett 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 "impact on expenses of matching capacity with demand" would be closest to:

Time-based activity-based costing does not require extensive interviews with employees to perform stage one allocations.

(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 X 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 total cost assigned to Customer S would be closest to:

(Appendix 7A) Gauch 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: The cost per minute of the resource supplied is $0.40. -On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer M would be closest to: