Question

Below is a chart outlining the activity cost pools for the Wheatley Corporation:

				Job
Activity	Cost Driver	Cost	Total	A	B	C
Inspection	# of inspections	$50000	5623	X	1989	1184
Delivery	km driven	$100000	45050	18974	Y	8140
Setup	# of setups	$30000	10336	3000	1874	Z

What are the missing numbers:

Select one:

a. X=4439, Y=26076, Z=5462

b. X=3634, Y=17936, Z=8462

c. X=9, Y=2, Z=3

d. X=2450, Y=17936, Z=5462

Answer 1

The correct answer is option (d)

It is explained as below

Activity	Cost Driver	Cost	Total	A	B	C
Inspection	No of inspections	$50000	5623	2450	1989	1184
Delivery	km driven	$100000	45050	18974	17936	8140
Setup	No of setups	$30000	10336	3000	1874	5462

Working Notes

Total Job =A+B+C

   A=Total Job-(B+C)

      =5623-(1989+1184)

      =2450

B= Total Job =A+B+C

    = Total Job-(A+C)

    =45050-(18974+8140)

    =17936

C= Total Job =A+B+C

   =Total Job-(A+B)

   =10336-(3000+1874)

   =5462