Re:여기 레포트 대신 풀어주는곳 아니거든요.

최소한 번역이라도 해보고 님께서 푼데까지만은 제시해 주셔야죠. --------------------- [원본 메세지] --------------------- 에구 저번주도..도와달라구..했는데 이번 숙제도 너무 어려워여.. 대체 뭐가 몬지..하나도 모르겠어요.. Activity-Based Costing System..에 관한 문제인데 시간 되시는분들 한번 보세요.. 조언좀...해주세요..흑흑.. 전 계속 책 쳐다봐도 이해가 안되네요.. Question 2. Recall the Luxury Yachts problem from your first HW. The facts given to you then are repeated in the first paragraph below. Luxury Yachts makes yachts to customer order. It began business on 1/1/95. It applies manufacturing overhead to production based upon labor hours. At the start of the year it expected to work 200,000 labor hours and expected to incur $10,000,000 in manufacturing overhead. In 1995 it started work on 2 jobs, one a batch of 20 of a standard model for a sailing instruction school, the other a batch of 4 highly customized yachts for a local billionaire. It finished and delivered the billionaire’s order in the year after working a total of 50,000 labor hours on it. The direct material used for this order was $1,000,000. The sailing school’s order was still incomplete at the end of the year. Direct Material of $2,500,000 and 140,000 direct labor hours had, however, been incurred. The actual manufacturing overhead incurred in the year was $9,600,000. The Direct labor rate is $30 per hour. Seeing the cost per yacht for the billionaire’s order (as reported in the solution to HW 1), the president of Luxury wondered if this number accurately reflected the resources consumed for the billionaire’s yachts, given that they needed a lot of design, inspection, supervisory attention, and purchasing efforts. He asked for activity based costing to be carried out for the year. The accountant identified the following activities, activity drivers and associated overhead. (Note that the first stage allocation of departmental costs to activities that the textbook talks about has already been done herein.) Activity Activity Driver Overhead incurred in 1995 Purchasing Direct Material dollars $2,000,000 Incoming Inspection # of shipments recd. $1,000,000 Supervision Direct labor hours $3,000,000 Pre-delivery Inspection Inspection hours $1,600,000 Design Design hours $2,000,000 $9,600,000 He also noted that during the year: · The number of material shipments received was 1,000. Of these 400 were for the billionaire’s order. · The number of inspection hours was 10,000. Of these 6,500 were for the billionaire’s order. · The number of design hours was 10,000. Of these 7,300 were for the billionaire’s order. Further there was no idle time or capacity in the year. REQUIRED. Compute the activity-based cost of the billionaire’s order. What other factors might you want to consider before you recommend getting out of custom yacht production on the basis of this activity-based cost? Question 3. Suppose in Question 2 above, ceteris paribus, that the supervisory capacity was 200,000 direct labor hours. In other words, supervisors were idle to the extent of 10,000 hours of supervision of direct labor. Re-compute the supervision overhead allocation and the total cost of the billionaire’s order, keeping in mind the ABC tenet that only resource usage should be costed to products.