heyheyhey
Case 2–25 Scattergraph Analysis; Selection of an Activity Base [LO4]
Mapleleaf Sweepers of Toronto manufactures replacement rotary sweeper brooms for the large sweeper trucks that clear leaves and snow from city streets. The business is seasonal, with the largest demand during and just preceding the fall and winter months. Because there are so many different kinds of sweeper brooms used by its customers, Mapleleaf Sweepers makes all of its brooms to order.
The company has been analyzing its overhead accounts to determine fixed and variable components for planning purposes. Below are data for the company’s janitorial labor costs over the last nine months. (Cost data are in Canadian dollars.)
The number of workdays varies from month to month due to the number of weekdays, holidays, days of vacation, and sick leave taken in the month. The number of units produced in a month varies depending on demand and the number of workdays in the month.
There are two janitors who each work an eight-hour shift each workday. They each can take up to 10 days of paid sick leave each year. Their wages on days they call in sick and their wages during paid vacations are charged to miscellaneous overhead rather than to the janitorial labor cost account.
Required:
1. Plot the janitorial labor cost and units produced on a scattergraph. (Place cost on the vertical axis and units produced on the horizontal axis.)
2. Plot the janitorial labor cost and number of workdays on a scattergraph. (Place cost on the vertical axis and the number of workdays on the horizontal axis.)
3. Which measure of activity—number of units produced or janitorial workdays—should be used as the activity base for explaining janitorial labor cost?
多倫多Mapleleaf掃地機製造商更換旋轉掃帚清掃車的清掃車大卡車明確的葉子和城市街道積雪。該業務是季節性的，在最大的需求，只是在秋季和冬季前。因為有這麼多不同類型的使用客戶掃帚清掃車的，Mapleleaf清掃器，使所有的掃帚訂購。
該公司一直在分析其開銷賬目，以確定固定的和可變的組件進行規劃。下面是在過去的九個月，公司的看門勞動力成本數據。（成本數據是加元。）
工作日數逐月變化，由於平日，假日，假期天，病假中的一個月所採取的數量。在一個月的生產數量取決於需求和工作日的月份數。
Mapleleaf Sweepers of Toronto manufactures replacement rotary sweeper brooms for the large sweeper trucks that clear leaves and snow from city streets. The business is seasonal, with the largest demand during and just preceding the fall and winter months. Because there are so many different kinds of sweeper brooms used by its customers, Mapleleaf Sweepers makes all of its brooms to order.
The company has been analyzing its overhead accounts to determine fixed and variable components for planning purposes. Below are data for the company’s janitorial labor costs over the last nine months. (Cost data are in Canadian dollars.)
The number of workdays varies from month to month due to the number of weekdays, holidays, days of vacation, and sick leave taken in the month. The number of units produced in a month varies depending on demand and the number of workdays in the month.
There are two janitors who each work an eight-hour shift each workday. They each can take up to 10 days of paid sick leave each year. Their wages on days they call in sick and their wages during paid vacations are charged to miscellaneous overhead rather than to the janitorial labor cost account.
Required:
1. Plot the janitorial labor cost and units produced on a scattergraph. (Place cost on the vertical axis and units produced on the horizontal axis.)
2. Plot the janitorial labor cost and number of workdays on a scattergraph. (Place cost on the vertical axis and the number of workdays on the horizontal axis.)
3. Which measure of activity—number of units produced or janitorial workdays—should be used as the activity base for explaining janitorial labor cost?
多倫多Mapleleaf掃地機製造商更換旋轉掃帚清掃車的清掃車大卡車明確的葉子和城市街道積雪。該業務是季節性的，在最大的需求，只是在秋季和冬季前。因為有這麼多不同類型的使用客戶掃帚清掃車的，Mapleleaf清掃器，使所有的掃帚訂購。
該公司一直在分析其開銷賬目，以確定固定的和可變的組件進行規劃。下面是在過去的九個月，公司的看門勞動力成本數據。（成本數據是加元。）
工作日數逐月變化，由於平日，假日，假期天，病假中的一個月所採取的數量。在一個月的生產數量取決於需求和工作日的月份數。