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15-17&15-18.xls

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Exercise15-17Single-ratemethod,budgetedversusactualcostsandquantitiesGiven::'(driversandfuel)andfixedcosts(vehicledepreciation,insurance,andregistrationfees),thetruckingfleethadapracticalcapacityof50round-:BudgetedActualCostofthetruckfleet$115,000$96,750#ofroundtripsforDarkChocolateDivision(PaloAltoplanttoWisconsinandback)3030#ofroundtripsforMilkChocolateDivision(PaloAltoplanttoLouisianaandback)2015Total#ofroundtripsforbothdivisions5045Required:-ratemethod,-tripandallocatecostsbasedonround-$115,00050$2,300DarkMilkTruckingfleetcostsallocatedto:ChocolateChocolateTotalDivisionDivisionAllocationBudgetedrateperround-trip$2,300$2,300$2,300Budgetedround-trips302050$69,000$46,000$115,-tripandallocatecostsbasedonactualround-$115,00050$2,300DarkMilkTruckingfleetcostsallocatedto:ChocolateChocolateTotalDivisionDivisionAllocationBudgetedrateperround-trip$2,300$2,300$2,300Actualround-trips301545$69,000$34,500$103,-tripandallocatecostsbasedonactualround-$96,75045$2,150DarkMilkTruckingfleetcostsallocatedto:ChocolateChocolateTotalDivisionDivisionAllocationActualrateperround-trip$2,150$2,150$2,150Actualround-trip

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15-17&15-18.xls

15-17 Nov 2019

Exclusions - 10-15-17

15、16、17

15、16、17

15、16、17

15-17&15-18

15、16、17

15、16、17

17-5-15

17-1-15