Emerson Evergreen, a landscaping services company, uses an activity-based costing system
for its overhead costs. The company has provided the following data from its activity-based
costing system.

Activity Cost Pool Total Cost Total Activity
Landscaping $101,574 16,200 hours
Job support 32,724 1,800 jobs
Client support. 5,472 320 clients
Other 100,000 Not applicable
Total $239,770

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining
costs.
During the year, the Gallimore family requested 32 jobs that required a total of 192 hours of
landscaping. For this service, the Gallimore family was charged $2,200.
Required:
a. Using the activity-based costing system, compute the client margin for the Gallimore family.
Round off all calculations to the nearest whole cent.
b. Assume the company decides instead to use a traditional costing system in which ALL costs
are allocated to clients on the basis of landscaping hours. Compute the margin for the Gallimore
family. Round off all calculations to the nearest whole cent.

ABC Company gathered the following sata to calculate the Beg. Raw Materials, Ending WIP Inventory and to prepare a schedule of cost of goods manufactured (COGM) for the period ended March 31, 2019

Ending raw materials inventory   = $5,200
purchased raw materials = $55,000
direct labor = 110,600

overheads:
indirect labor = 30,500
indirect materials =5,000
depreciation, factory equipment =6,000
depreciation, factory bldg. = 15,000
property taxes, factory = 3,000
property taxes, main office = 3,000
total raw materials = 66,785
beg. worn in process inventory =12,500
cost of goods manufactured = 245,885

answer:

Beg. Raw Materials Inventory

add: purchased raw materials
less: ending raw materials
inventory

total raw materials used

direct labor

manufacturing overheads:

indirect materials

indirect labor
depreciation, factory equipment
depreciation, factory building
property tax, factory
total manufacturing overhead
total manufacturing costs
add: beg. WIP inventory
less: ending WIP inventory
Cost of goods manufactured

The following cost data pertain to the operations of Montgomery Department Stores, Inc., for the month of July.

Corporate legal office salaries $ 84,300

Apparel Department cost of sales—Evendale Store $ 100,200

Corporate headquarters building lease $ 56,100

Store manager’s salary—Evendale Store $ 14,000

Apparel Department sales commission—Evendale Store $ 11,650

Store utilities—Evendale Store $ 16,300

Apparel Department manager’s salary—Evendale Store $ 8,350

Central warehouse lease cost $ 24,800

Janitorial costs—Evendale Store $ 12,300

The Evendale Store is just one of many stores owned and operated by the company. The Apparel Department is one of many departments at the Evendale Store. The central warehouse serves all of the company’s stores.

1. What is the total amount of the costs listed above that are direct costs of the Apparel Department? 2. What is the total amount of the costs listed above that are direct costs of the Evendale Store? 3. What is the total amount of the Apparel Department’s direct costs that are also variable costs with respect to total departmental sales?

You are the distribution manager for PROP CHICKENZ, a company that produces and distributes rubber

chickens. The transportation costs between warehouses and customers are shown in the matrix below:

Set up the transportation problem for each situation independently.

A- Each warehouse has a supply of 26 and each customer has a demand of 13. Demand must be satisfied. The objective is to minimize total shipping cost.

B- All demands are 23 and all supplies are 56. All demands must be met, but not all supplies must be shipped. The objective is to minimize total shipping cost.B-

C- All demands are 23 and all supplies are 36. All demands need not be met but ship as much as possible. The objective is to minimize total shipping cost.

D- All demands are 28 and all supplies are 46. All demands need not be met but each customer must receive at least 5 units. Ship as much as possible. The objective is to minimize total shipping cost.

What is my code missing?

// chStr.cpp

// Put your name here

// Pseudocode

#include

#include <___>

#include

using namespace std;

const string ANAME = "Katia Kool";

const char AGRADE = 'A';

const double COMMISSION_RATE_A = 0.02625;

const ___; . . . // likewise, constants for Betty

int main()

{

       int numberOfShares = 622;                // number of shares

       double pricePerShareA = 21.77;           // price per share

       double pricePerShareB = 12.44;           // price per share

       double stockA, stockB;                   // cost of stock, calculated

       double commissionA, commissionB;        // commission paid, calculated

       double totalA, totalB;                   // total cost, calculated

       // compute cost of the stock purchases

       stockA = pricePerShareA * numberOfShares;

       ___;

// compute amount of the commissions

       commissionA = stockA * COMMISSION_RATE_A;

       ___;

// compute total amounts

       totalA = stockA + commissionA;

       ___;

       // output results

       cout << fixed << showpoint << setprecision(2); // format output

       // your output should appear as below

       return 0;

}

/* Output:

Name: Katia Kool       Grade: A

Stock: $nnnnn.nn

Commission: $nnn.nn

Total: $nnnnn.nn

Name: Betty Boop       Grade: B

Stock: $nnnnn.nn

Commission: $nnn.nn

Total: $nnnnn.nn                  */

In deciding whether or not to set up a new manufacturing plant, analysts for a popcorn company have decided that a linear function is a reasonable estimation for the total cost C(x) in dollars to produce x bags of microwave popcorn. They estimate the cost to produce 10,000 bags as $5290 and the cost to produce 15,000 bags as $7570 Find the marginal cost of the bags of microwave popcorn to be produced in this plant.

1. The Trektronics store begins each week with 750 phasers in stock. This stock is depleted each week and reordered. If the carrying cost per phaser is $55 per year and the fixed order cost is $180.
   1. What is the total carrying cost? What is the restocking cost? Is the inventory policy optimal? Why?

2. What is the optimal inventory policy for the company in terms of order size and order frequency?

1. In a competitive market, the market-determined price is $25. For a firm currently producing 10,000 units of output, short-run marginal cost is $20, average total cost is $28, and average variable cost is $20. Is this firm making the profit-maximizing decision? Why or why not? If not, what should the firm do? Explain.

If you owned a business and labour is the only variable input, explain:

a) using numerical examples, how decreasing marginal product of labour will affect your marginal returns and marginal cost.   2 Marks

b) how a change in marginal cost can affect your average total cost and your profit.