71) 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:
Callum Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
10
Average salary per employee
$
44,880
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
85
%
Activity Data:
Routing Calls
Resolving
Problems
Minutes per unit of the activity
14
24
Cost Object Data:
Customer
M
Customer
N
Customer
O
All
Customers
Number of calls routed
29
21
6
14,210
Number of problems resolved
17
11
9
10,440
Number of change orders
prepared
0
1
0
410
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost
assigned to Customer N would be closest to:
A) $116.16
B) $266.64
C) $21.12
D) $129.36
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)
–
72) 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:
Callum Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
10
Average salary per employee
$
44,880
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
85
%
–
Activity Data:
Routing Calls
Resolving
Problems
Minutes per unit of the activity
14
24
–
Cost Object Data:
Customer
M
Customer
N
Customer
O
All
Customers
Number of calls routed
29
21
6
14,210
Number of problems resolved
17
11
9
10,440
Number of change orders
prepared
0
1
0
410
–
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost
assigned to Customer O would be closest to:
A) $0.00
B) $132.00
C) $95.04
D) $36.96
73) 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:
Callum Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
10
Average salary per employee
$
44,880
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
85
%
Activity Data:
Routing Calls
Resolving
Problems
Minutes per unit of the activity
14
24
Cost Object Data:
Customer
M
Customer
N
Customer
O
All
Customers
Number of calls routed
29
21
6
14,210
Number of problems resolved
17
11
9
10,440
Number of change orders
prepared
0
1
0
410
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 469,180 minutes
B) 510,000 minutes
C) 550,820 minutes
D) 530,410 minutes
74) 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:
Callum Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
10
Average salary per employee
$
44,880
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
85
%
Activity Data:
Routing Calls
Resolving
Problems
Minutes per unit of the activity
14
24
48
–
Cost Object Data:
Customer
M
Customer
N
Customer O
All
Customers
Number of calls routed
29
21
6
14,210
Number of problems resolved
17
11
9
10,440
Number of change orders
prepared
0
1
0
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) ($224,400)
B) ($179,520)
C) ($242,361)
D) ($269,280)
75) Roediger 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:
Roediger Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
8
Average salary per employee
$
37,800
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
75
%
–
Activity Data:
Processing
Orders
Resolving
Queries
Minutes per unit of the activity
14
28
36
–
Cost Object Data:
Customer
P
Customer
Q
Customer
R
All
Customers
Number of orders processed
30
21
9
12,410
Number of queries resolved
20
8
7
5,880
Number of credit reviews
processed
0
1
1
500
–
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost
assigned to Customer P would be closest to:
A) $176.40
B) $411.60
C) $0.00
D) $235.20
Weeks of employment per year (a)
50
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
75
Practical capacity per employee (in minutes) (a) × (b) × (c)
76) Roediger 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:
Roediger Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
8
Average salary per employee
$
37,800
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
75
%
–
Activity Data:
Processing
Orders
Resolving
Queries
Minutes per unit of the activity
14
28
36
–
Cost Object Data:
Customer
P
Customer
Q
Customer
R
All
Customers
Number of orders processed
30
21
9
12,410
Number of queries resolved
20
8
7
5,880
Number of credit reviews
processed
0
1
1
500
–
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost
assigned to Customer Q would be closest to:
A) $94
B) $15
C) $233
D) $123
Weeks of employment per year (a)
50
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
75
Practical capacity per employee (in minutes) (a) × (b) × (c)
–
77) Roediger 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:
Roediger Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
8
Average salary per employee
$
37,800
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
75
%
–
Activity Data:
Processing
Orders
Resolving
Queries
Minutes per unit of the activity
14
28
–
Cost Object Data:
Customer
P
Customer
Q
Customer
R
All
Customers
Number of orders processed
30
21
9
12,410
Number of queries resolved
20
8
7
5,880
Number of credit reviews
processed
0
1
1
500
–
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost
assigned to Customer R would be closest to:
A) $15.12
B) $82.32
C) $150.36
D) $52.92
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
2,400
Practical capacity percentage (c)
78) Roediger 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:
Roediger Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
8
Average salary per employee
$
37,800
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
75
%
–
Activity Data:
Processing
Orders
Resolving
Queries
Minutes per unit of the activity
14
28
–
Cost Object Data:
Customer P
Customer Q
Customer R
All
Customers
Number of orders processed
30
21
9
12,410
Number of queries resolved
20
8
7
5,880
Number of credit reviews
processed
0
1
1
500
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 363,620 minutes
B) 356,380 minutes
C) 361,810 minutes
D) 360,000 minutes
79) Roediger 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:
Roediger Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
8
Average salary per employee
$
37,800
Weeks of employment per year
50
Minutes available per week (40 hours × 60 minutes)
2,400
Practical capacity percentage
75
%
–
Activity Data:
Processing
Orders
Resolving
Queries
Minutes per unit of the activity
14
28
–
Cost Object Data:
Customer P
Customer Q
Customer R
All
Customers
Number of orders processed
30
21
9
12,410
Number of queries resolved
20
8
7
5,880
Number of credit reviews
processed
0
1
1
500
–
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) ($113,400)
B) ($152,720)
C) ($151,200)
D) ($189,000)