Deck 23: Time-Driven Activity-Based Costing: a Microsoft Excel-Based Approach

Question 1

Mccluer 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to:

A) $10.00 per call routed
B) $0.43 per call routed
C) $5.30 per call routed
D) $4.30 per call routed

Answer 1

D
Explanation:

Question 2

Doell 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to:

A) $6.84 per call routed
B) $0.38 per call routed
C) $18.00 per call routed
D) $3.11 per call routed

Answer 2

A
Explanation:

Question 3

Offerman 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer Q would be closest to:

A) $0.00
B) $98.40
C) $213.20
D) $114.80

Answer 3

C
Explanation:

Question 4

Bernosky 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer Q would be closest to:

A) $13.60
B) $76.80
C) $234.40
D) $144.00

Question 5

Appendix 7A)In a Capacity Analysis report in time-based activity-based costing,the unused capacity in number of employees is computed by multiplying the unused capacity in minutes by the practical capacity per employee in minutes.

Question 6

Schackow 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer P would be closest to:

A) $163.80
B) $387.66
C) $13.26
D) $210.60

Question 7

Stapel 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $0.40 per minute
B) $20.00 per minute
C) $0.36 per minute
D) $18.00 per minute

Question 8

Oltz Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer U would be closest to:

A) $0.00
B) $174.24
C) $79.20
D) $95.04

Question 9

Time-based activity-based costing does NOT use which of the following types of data inputs?

A) Resource data.
B) Direct cost data.
C) Activity data.
D) Costs object data.

Question 10

Clutts Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Issues would be closest to:

A) $0.36 per issue resolved
B) $1.64 per issue resolved
C) $7.92 per issue resolved
D) $22.00 per issue resolved

Question 11

Appendix 7A)In a Cost Analysis report in time-based activity-based costing,the time-driven activity rate for an activity is computed by dividing the minutes required of the resource per unit of activity by the cost per minute of the resource supplied.

Question 12

Time-based activity-based costing does not require extensive interviews with employees to perform stage one allocations.

Question 13

Mongiello Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Issues would be closest to:

A) $9.12 per issue resolved
B) $0.38 per issue resolved
C) $24.00 per issue resolved
D) $1.58 per issue resolved

Question 14

In a Capacity Analysis report in time-based activity-based costing,the unused capacity in minutes is computed by subtracting the total minutes used to meet demand from the total minutes available to meet demand.

Question 15

Pacius 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer S would be closest to:

A) $346.32
B) $14.04
C) $168.48
D) $163.80

Question 16

Chuong 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Handling Returns would be closest to:

A) $44.00 per return handled
B) $17.60 per return handled
C) $0.91 per return handled
D) $0.40 per return handled

Question 17

In a Capacity Analysis report in time-based activity-based costing,the impact on expenses of matching capacity with demand is computed by multiplying the potential adjustment in the number of employees by the average salary per employee.

Question 18

In a Cost Analysis report in time-based activity-based costing,the first step is to divide the total cost of the resources supplied by the practical capacity of the resources supplied to obtain the cost per minute of the resource supplied.

Question 19

Schweiss 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $17.50 per minute
B) $0.32 per minute
C) $0.35 per minute
D) $15.75 per minute

Question 20

In time-based activity-based costing,the practical capacity percentage is an estimate of the company's capacity in relation to its closest competitor.

Question 21

On the Customer Cost Analysis report in time-driven activity-based costing,the Preparing Deliveries cost assigned to Customer R would be closest to:

A) $12.00
B) $108.00
C) $82.67
D) $128.00

Question 22

Grassie 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:
On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in minutes" would be closest to:

A) 874,940 minutes
B) 815,470 minutes
C) 756,000 minutes
D) 637,060 minutes

Question 23

(Appendix 7A) Imbesi 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:
The cost per minute of the resource supplied is $0.36.
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer P would be closest to:

A) $15.84
B) $290.88
C) $118.80
D) $156.24

Question 24

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer H would be closest to:

A) $105.30
B) $207.00
C) $333.00
D) $20.70

Question 25

Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:
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) ($387,000)
B) ($348,300)
C) ($309,600)
D) ($361,802)

Question 26

On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $22.50 per minute
B) $0.45 per minute
C) $18.00 per minute
D) $0.36 per minute

Question 27

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer I would be closest to:

A) $168.30
B) $105.30
C) $63.00
D) $0.00

Question 28

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer Q would be closest to:

A) $100.80
B) $87.12
C) $0.00
D) $187.92

Question 29

Heyl Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:
On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer C would be closest to:

A) $114.40
B) $15.20
C) $76.80
D) $22.40

Question 30

Boiser 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:
On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in minutes" would be closest to:

A) 324,160 minutes
B) 867,000 minutes
C) 1,409,840 minutes
D) 595,580 minutes

Question 31

Lopresto 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:
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Handling Returns would be closest to:

A) $13.68 per return handled
B) $1.06 per return handled
C) $36.00 per return handled
D) $0.38 per return handled

Question 32

On the Customer Cost Analysis report in time-driven activity-based costing,the Preparing Deliveries cost assigned to Customer Q would be closest to:

A) $108.00
B) $82.67
C) $128.00
D) $12.00

Question 33

Campanaro 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:
On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in number of employees" would be closest to:

A) 1.41 employees
B) 14.00 employees
C) (12.59) employees
D) 12.59 employees

Question 34

Morine 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:
On the Capacity Analysis report in time-driven activity based costing,the "unused capacity in number of employees" would be closest to:

A) 4.78 employees
B) (6.22) employees
C) 11.00 employees
D) 6.22 employees

Question 35

Tullio 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:
On the Capacity Analysis report in time-driven activity based costing,the "potential adjustment in the number of employees" would be closest to:

A) (4.00) employees
B) 5.00 employees
C) 4.00 employees
D) (5.00) employees

Question 36

Hollifield 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:
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) ($199,800)
B) ($233,100)
C) ($259,222)
D) ($266,400)

Question 37

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer G would be closest to:

A) $430.20
B) $187.20
C) $0.00
D) $243.00

Question 38

(Appendix 7A) Choi 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:
The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing,the Preparing Deliveries cost assigned to Customer P would be closest to:

A) $168.00
B) $12.00
C) $128.00
D) $102.67

Question 39

Elerson 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:
On the Capacity Analysis report in time-driven activity based costing,the "total minutes used to meet demand" would be closest to:

A) 756,000 minutes
B) 450,360 minutes
C) 552,240 minutes
D) 654,120 minutes

Question 40

Wrench Corporation is conducting a time-driven activity-based costing study in its Customer Support Department.The company has provided the following data to aid in that study:
On the Capacity Analysis report in time-driven activity based costing,the "potential adjustment in the number of employees" would be closest to:

A) 0.00 employees
B) 2.00 employees
C) 1.00 employees
D) (1.00) employees

Question 41

(Appendix 7A) Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer S would be closest to:

A) $189.00
B) $130.90
C) $16.80
D) $336.70

Question 42

(Appendix 7A) Lindenmuth 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:
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Processing } \\\text { Orders }\end{array} & \begin{array}{c}\text { Preparing } \\\text { Deliveries }\end{array} & \begin{array}{c}\text { Handling } \\\text { Returns }\end{array} \\\text { Minutes per unit of the activity. }&20 & 26 & 46\\\text { Cost Object Data: }&\text { Customer A } & \text { Customer B } & \text { Customer C } \\\text {Number of orders processed }&31 & 19 & 8 \\\text {Number of deliveries prepared. }&18 & 10 & 7 \\\text {Number of returns handled }&1 & 1 & 1\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer A would be closest to:

A) $248.00
B) $453.60
C) $187.20
D) $18.40

Question 43

(Appendix 7A) Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer T would be closest to:

A) $235.90
B) $84.70
C) $151.20
D) $0.00

Question 44

(Appendix 7A) Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer N would be closest to:

A) $117.60
B) $108.00
C) $77.60
D) $7.20

Question 45

(Appendix 7A) Jahnel 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Problems would be closest to:

A) $0.40 per problem resolved
B) $8.80 per problem resolved
C) $1.82 per problem resolved
D) $22.00 per problem resolved

Question 46

(Appendix 7A) Jahnel 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:


-On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to:

A) $5.60 per call routed
B) $14.00 per call routed
C) $0.40 per call routed
D) $3.86 per call routed

Question 47

(Appendix 7A) Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer M would be closest to:

A) $216.00
B) $117.60
C) $7.20
D) $113.60

Question 48

(Appendix 7A) Jahnel 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $0.40 per minute
B) $0.36 per minute
C) $20.00 per minute
D) $18.00 per minute

Question 49

On the Customer Cost Analysis report in time-driven activity-based costing,the Resolving Queries cost assigned to Customer H would be closest to:

A) $113.96
B) $10.36
C) $127.77
D) $84.03

Question 50

(Appendix 7A) Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing,the Receiving Calls cost assigned to Customer O would be closest to:

A) $117.60
B) $51.20
C) $7.20
D) $28.80

Question 51

(Appendix 7A) Lamorte 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the Processing Orders cost assigned to Customer Z would be closest to:

A) $49.20
B) $8.20
C) $69.24
D) $150.33

Question 52

(Appendix 7A) Jahnel 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to:

A) $13.60 per change order prepared
B) $1.18 per change order prepared
C) $0.40 per change order prepared
D) $34.00 per change order prepared

Question 53

(Appendix 7A) Lamorte 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the Processing Orders cost assigned to Customer X would be closest to:

A) $246.00
B) $150.33
C) $8.20
D) $134.84

Question 54

(Appendix 7A) Lamorte 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the Processing Orders cost assigned to Customer Y would be closest to:

A) $155.80
B) $104.78
C) $150.33
D) $8.20

Question 55

(Appendix 7A) Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer U would be closest to:

A) $0.00
B) $80.50
C) $61.60
D) $18.90

Question 56

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer R would be closest to:

A) $0.00
B) $108.72
C) $45.36
D) $63.36

Question 57

On the Customer Cost Analysis report in time-driven activity-based costing,the Resolving Queries cost assigned to Customer I would be closest to:

A) $73.67
B) $127.77
C) $10.36
D) $82.88

Question 58

(Appendix 7A) Lamorte 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $0.41 per minute
B) $18.45 per minute
C) $20.50 per minute
D) $0.37 per minute

Question 59

On the Customer Cost Analysis report in time-driven activity-based costing,the Resolving Queries cost assigned to Customer G would be closest to:

A) $10.36
B) $127.77
C) $186.48
D) $108.20

Question 60

(Appendix 7A) Code 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $0.37 per minute
B) $18.50 per minute
C) $15.73 per minute
D) $0.31 per minute

Question 61

(Appendix 7A) 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:

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

Question 62

(Appendix 7A) Lindenmuth 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:
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Processing } \\\text { Orders }\end{array} & \begin{array}{c}\text { Preparing } \\\text { Deliveries }\end{array} & \begin{array}{c}\text { Handling } \\\text { Returns }\end{array} \\\text { Minutes per unit of the activity. }&20 & 26 & 46\\\text { Cost Object Data: }&\text { Customer A } & \text { Customer B } & \text { Customer C } \\\text {Number of orders processed }&31 & 19 & 8 \\\text {Number of deliveries prepared. }&18 & 10 & 7 \\\text {Number of returns handled }&1 & 1 & 1\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer B would be closest to:

A) $104.00
B) $152.00
C) $274.40
D) $18.40

Question 63

(Appendix 7A) Pierceall 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:
The cost per minute of the resource supplied is $0.42.
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Resolving Problems would be closest to:

A) $11.76 per problem resolved
B) $28.00 per problem resolved
C) $0.42 per problem resolved
D) $1.50 per problem resolved

Question 64

(Appendix 7A) 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:

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)

Question 65

(Appendix 7A) 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:

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

Question 66

(Appendix 7A) 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:

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

Question 67

(Appendix 7A) Lindenmuth 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:
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Processing } \\\text { Orders }\end{array} & \begin{array}{c}\text { Preparing } \\\text { Deliveries }\end{array} & \begin{array}{c}\text { Handling } \\\text { Returns }\end{array} \\\text { Minutes per unit of the activity. }&20 & 26 & 46\\\text { Cost Object Data: }&\text { Customer A } & \text { Customer B } & \text { Customer C } \\\text {Number of orders processed }&31 & 19 & 8 \\\text {Number of deliveries prepared. }&18 & 10 & 7 \\\text {Number of returns handled }&1 & 1 & 1\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer C would be closest to:

A) $155.20
B) $64.00
C) $18.40
D) $72.80

Question 68

(Appendix 7A) 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:

On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer M would be closest to:

A) $178.64
B) $0.00
C) $358.16
D) $179.52

Question 69

(Appendix 7A) 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:

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

Question 70

(Appendix 7A) 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:

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

Question 71

(Appendix 7A) 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:

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

Question 72

(Appendix 7A) 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:

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

Question 73

(Appendix 7A) Pierceall 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:
The cost per minute of the resource supplied is $0.42.
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Routing Calls would be closest to:

A) $0.42 per call routed
B) $6.72 per call routed
C) $3.63 per call routed
D) $16.00 per call routed

Question 74

(Appendix 7A) Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
Krueger Corporation
Customer Support Department
Data Inputs
$\begin{array}{lr}\text { Resource Data: }\\\text {Number of employees }&12\\\text {Average salary per employee }&\$48,600\\\text {Weeks of employment per year. }&50\\\text {Minutes available per week ( 40 hours \( \times 60 \) minutes) }&2,400\\\text {Practical capacity percentage }&90\%\\\end{array}$
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Receiving } \\\text { Calls }\end{array} & \begin{array}{c}\text { Resolving } \\\text { Issues }\end{array} & \begin{array}{c}\text { Settling } \\\text { Disputes }\end{array} \\\text { Minutes per unit of the activity }&24 & 26 & 40\end{array}$ $\begin{array}{lccc}\text {Cost Object Data: }&\text { Customer S } & \text { Customer T } & \text { Customer U } \\\text {Number of calls received. }&27 & 20 & 5 \\\text {Number of issues resolved }&15 & 12 & 8 \\\text {Number of disputes settled }&1 & 1 & 0\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer U would be closest to:

A) $93.60
B) $125.10
C) $0.00
D) $31.50

Question 75

(Appendix 7A) Pierceall 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:
The cost per minute of the resource supplied is $0.42.
On the Customer Cost Analysis report in time-driven activity-based costing,the time-driven activity rate for Preparing Change Orders would be closest to:

A) $0.42 per change order prepared
B) $1.11 per change order prepared
C) $15.96 per change order prepared
D) $38.00 per change order prepared

Question 76

(Appendix 7A) 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:

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

Question 77

(Appendix 7A) Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
Krueger Corporation
Customer Support Department
Data Inputs
$\begin{array}{lr}\text { Resource Data: }\\\text {Number of employees }&12\\\text {Average salary per employee }&\$48,600\\\text {Weeks of employment per year. }&50\\\text {Minutes available per week ( 40 hours \( \times 60 \) minutes) }&2,400\\\text {Practical capacity percentage }&90\%\\\end{array}$
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Receiving } \\\text { Calls }\end{array} & \begin{array}{c}\text { Resolving } \\\text { Issues }\end{array} & \begin{array}{c}\text { Settling } \\\text { Disputes }\end{array} \\\text { Minutes per unit of the activity }&24 & 26 & 40\end{array}$ $\begin{array}{lccc}\text {Cost Object Data: }&\text { Customer S } & \text { Customer T } & \text { Customer U } \\\text {Number of calls received. }&27 & 20 & 5 \\\text {Number of issues resolved }&15 & 12 & 8 \\\text {Number of disputes settled }&1 & 1 & 0\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

A) $0.45 per minute
B) $20.25 per minute
C) $0.41 per minute
D) $22.50 per minute

Question 78

(Appendix 7A) Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
Krueger Corporation
Customer Support Department
Data Inputs
$\begin{array}{lr}\text { Resource Data: }\\\text {Number of employees }&12\\\text {Average salary per employee }&\$48,600\\\text {Weeks of employment per year. }&50\\\text {Minutes available per week ( 40 hours \( \times 60 \) minutes) }&2,400\\\text {Practical capacity percentage }&90\%\\\end{array}$
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Receiving } \\\text { Calls }\end{array} & \begin{array}{c}\text { Resolving } \\\text { Issues }\end{array} & \begin{array}{c}\text { Settling } \\\text { Disputes }\end{array} \\\text { Minutes per unit of the activity }&24 & 26 & 40\end{array}$ $\begin{array}{lccc}\text {Cost Object Data: }&\text { Customer S } & \text { Customer T } & \text { Customer U } \\\text {Number of calls received. }&27 & 20 & 5 \\\text {Number of issues resolved }&15 & 12 & 8 \\\text {Number of disputes settled }&1 & 1 & 0\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer T would be closest to:

A) $126.00
B) $140.40
C) $18.00
D) $284.40

Question 79

(Appendix 7A) Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:
Krueger Corporation
Customer Support Department
Data Inputs
$\begin{array}{lr}\text { Resource Data: }\\\text {Number of employees }&12\\\text {Average salary per employee }&\$48,600\\\text {Weeks of employment per year. }&50\\\text {Minutes available per week ( 40 hours \( \times 60 \) minutes) }&2,400\\\text {Practical capacity percentage }&90\%\\\end{array}$
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Receiving } \\\text { Calls }\end{array} & \begin{array}{c}\text { Resolving } \\\text { Issues }\end{array} & \begin{array}{c}\text { Settling } \\\text { Disputes }\end{array} \\\text { Minutes per unit of the activity }&24 & 26 & 40\end{array}$ $\begin{array}{lccc}\text {Cost Object Data: }&\text { Customer S } & \text { Customer T } & \text { Customer U } \\\text {Number of calls received. }&27 & 20 & 5 \\\text {Number of issues resolved }&15 & 12 & 8 \\\text {Number of disputes settled }&1 & 1 & 0\end{array}$

-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer S would be closest to:

A) $363.60
B) $18.00
C) $170.10
D) $175.50

Question 80

(Appendix 7A) 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:

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)