Data Manufacturing overhead Selling and administrative overhead $500,000 $300,000 Assembling Processing Supporting Orders 35% Units Customers Other Manufacturing overhead Selling and administrative overhead Total activity 50% 5% 10% 10% 45% 25% 20% 1,000 250 100 units orders customers OfficeMart orders: Customers Orders Number of filing cabinets ordered in total Selling price Direct materials Direct labor 1 customer 4 orders 160 units $595 $180 $50 Enter a formula into each of the cells marked with a ? below Review Problem: Activity-Based Costing Perform the first stage allocations Assembling Processing Supporting Orders Units Customers Other Total Manufa Selling and administrative overhead Total cost ead Compute the activity rates Activity Cost Pools Assembling units Processing orders Supporting customers Total Activity ? units ? orders ? customers Activity Rate ? per unit ? per order ? per customer Total Cost ? Compute the overhead cost attributable to the OfficeMart orders Activity Cost Pools Assembling units Processing orders Supporting customers Activity Rate ? per unit ? per order ? per customer АВС Сost Activity 2 units 2 orders 2 customer Determine the customer margin for the OfficeMart orders under Activity-Based Costing Sales Costs: Direct materials Direct labor Unit-related overhead ? Order-related overhead Customer-related overhead Customer margin Determine the product margin for the OfficeMart orders under a traditional cost system Manufacturing overhead Total activity Manufacturing overhead per unit ? ? units ? per unit Sales Costs: Direct materials Direct labor Manufacturing overhead Traditional costing product margin