141
80) Weimar 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:
Weimar Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
16
28
44
–
Cost Object Data:
All
Customers
Number of orders processed
21,750
Number of deliveries prepared
11,130
Number of returns handled
410
–
On the Capacity Analysis report in time-driven activity-based costing, the “total minutes used to
meet demand” would be closest to:
A) 353,520 minutes
B) 1,326,000 minutes
C) 677,680 minutes
D) 1,001,840 minutes
81) Weimar 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:
Weimar Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
16
28
44
–
Cost Object Data:
All
Customers
Number of orders processed
21,750
Number of deliveries prepared
11,130
Number of returns handled
410
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 663,000 minutes
B) 655,660 minutes
C) 677,680 minutes
D) 648,320 minutes
82) Weimar 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:
Weimar Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
16
28
44
–
Cost Object Data:
All
Customers
Number of orders processed
21,750
Number of deliveries prepared
11,130
Number of returns handled
410
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
number of employees” would be closest to:
A) 6.36 employees
B) 6.64 employees
C) (6.64)employees
D) 13.00 employees
83) Weimar 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:
Weimar Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
16
28
44
–
Cost Object Data:
All
Customers
Number of orders processed
21,750
Number of deliveries prepared
11,130
Number of returns handled
410
–
On the Capacity Analysis report in time-driven activity-based costing, the “potential adjustment
in the number of employees” would be closest to:
A) 7.00 employees
B) (7.00) employees
C) (6.00) employees
D) 6.00 employees
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
%
(c)
Number of employees (a)
Total minutes available to meet demand
84) Weimar 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:
Weimar Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
16
28
44
Cost Object Data:
All
Customers
Number of orders processed
21,750
Number of deliveries prepared
11,130
Number of returns handled
410
On the Capacity Analysis report in time-driven activity-based costing, the “impact on expenses
of matching capacity with demand” would be closest to:
A) ($183,600)
B) ($220,320)
C) ($257,040)
D) ($233,395)
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
%
(c)
Number of employees (a)
Total minutes available to meet demand
85) 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:
Spillett Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
18
30
34
Cost Object Data:
All
Customers
Number of orders processed
43,840
Number of deliveries prepared
20,780
Number of returns handled
690
On the Capacity Analysis report in time-driven activity-based costing, the “potential adjustment
in the number of employees” would be closest to:
A) 8.00 employees
B) (8.00) employees
C) (7.00) employees
D) 7.00 employees
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
%
(c)
Number of employees (a)
Total minutes available to meet demand
86) 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:
Spillett Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
Activity Data:
Processing
Orders
Preparing
Deliveries
Handling
Returns
Minutes per unit of the activity
18
30
34
Cost Object Data:
All
Customers
Number of orders processed
43,840
Number of deliveries prepared
20,780
Number of returns handled
690
On the Capacity Analysis report in time-driven activity-based costing, the “impact on expenses
of matching capacity with demand” would be closest to:
A) ($350,880)
B) ($263,160)
C) ($347,449)
D) ($307,020)
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
%
Number of employees (a)
Total minutes available to meet demand
87) 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:
Gendel Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Cost Object
Activity Measure
Total
Activity
Minutes per
Unit of the
Activity
Processing Orders
Number of orders processed
15,760
16
Resolving Queries
Number of queries resolved
9,280
24
Processing Credit
Reviews
Number of credit reviews
processed
600
36
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 669,760 minutes
B) 612,000 minutes
C) 496,480 minutes
D) 727,520 minutes
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
%
Practical capacity per employee (in minutes) (a) × (b) ×
(c)
Number of employees (a)
Total minutes available to meet demand
–
88) 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:
Gendel Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Cost Object
Activity Measure
Total
Activity
Minutes per
Unit of the
Activity
Processing Orders
Number of orders processed
15,760
16
Resolving Queries
Number of queries resolved
9,280
24
Processing Credit
Reviews
Number of credit reviews
processed
600
36
–
On the Capacity Analysis report in time-driven activity-based costing, the “impact on expenses
of matching capacity with demand” would be closest to:
A) ($264,180)
B) ($301,920)
C) ($226,440)
D) ($269,182)
Weeks of employment per year (a)
50
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
85
%
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees (a)
12
Total minutes available to meet demand
89) Deninno 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:
Deninno Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
Cost Object
Activity Measure
Total
Activity
Minutes per
Unit of the
Activity
Routing Calls
Number of calls routed
40,370
16
Resolving Problems
Number of problems resolved
21,190
24
Preparing Change
Orders
Number of change orders
prepared
500
42
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 444,520 minutes
B) 810,000 minutes
C) 627,260 minutes
D) 1,175,480 minutes
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
2,400
Practical capacity percentage (c)
%
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees (a)
Total minutes available to meet demand
1,620,0