Manusia lemah

Topics: Sales, Revenue, Costs / Pages: 4 (878 words) / Published: Dec 10th, 2013
Colombo Frozen Yogurt

A. Impulse Segment Yogurt Shops Total
Sales Revenue $23,880,000 $5,970,000 $29,850,000
Less: Price Promotions (3,600,000) (900,000) (4,500,000)
Net Sales 20,280,000 5,070,000 25,350,000
Less: COGS – Ingredients, Packaging & Storage1 (11,400,000) (2,850,000) (14,250,000)
Less: COGS – Pick/Pack & Shipping2 (2,625,000) (375,000) (3,000,000)
Gross Margin 6,255,000 1,845,000 8,100,000
Less: Merchandising (1,680,000) (45,000) (1,725,000)
Less: SG&A (3,861,000) (39,000) (3,900,000)
Income $ 714,000 $1,761,000 $ 2,475,000

1 The case states that the portion of COGS related to ingredients, packaging, and storage are the same across segments. Therefore, these costs are allocated equally to all cases:
Impulse segment:
$14,250,000 x (1,200,000 cases/1,500,000 cases) $11,400,000
Yogurt shops:
$14,250,000 x (300,000 cases/1,500,000 cases) 2,850,000
Total $14,250,000

2 Pick/pack & shipping costs are allocated as follows:
Full pallets @ $75 each:
Cases in full pallets 60,000 240,000
Divided by cases per pallet ÷ 75 ÷ 75
Number of full pallets 800 3,200
Times cost per full pallet x $75 x $75
Total full pallet cost $60,000 $240,000

Individual orders @ $2.25 per case:
Individual cases 1,140,000 60,000
Times cost per case x $2.25 x $2.25
Total individual case cost $2,565,000 $135,000

Total pick/pack cost $2,625,000 $375,000

B. No, these were not the only possible cost objects. Alternatives included: geographic regions, individual manufacturing processes, size of customers (in terms of total annual sales), product flavors, and sales people.

C.
1. The set of ABC activities is different from traditional cost categories because traditional costing systems tend to aggregate costs that may be driven by different factors into single cost pools, but ABC activities and cost pools are associated with cost drivers. This is more easily done when costs are separated into a

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