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I need to know HOW TO SOLVE this problem. Thanks Kassabian Corporation uses an a

ID: 2386788 • Letter: I

Question

I need to know HOW TO SOLVE this problem. Thanks

Kassabian Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system:
Costs:
Wages and salaries $440,000
Depreciation 220,000
Utilities 200,000
Total $860,000

Distribution of resource consumption:
Activity cost pools
Total other setting up Assembly
100% 20% 30% 50% Wages and salaries
100% 40% 40% 20% Depreciation
100% 40% 35% 25% Utilities

How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?

Explanation / Answer

Wages and Salaries:

50% × $440,000

$220,000

Depreciation:

20% ×$220,000

$44,000

Utilities:

25% × $200,000

$50,000

Total

Total $314,000

Wages and Salaries:

50% × $440,000

$220,000

Depreciation:

20% ×$220,000

$44,000

Utilities:

25% × $200,000

$50,000

Total

Total $314,000