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Brewer 6e Practice Exam – Chapter 3
Print these pages. Answer each of the following questions, explaining your answers or showing your
work, and then compare your solutions to those provided at the end of the practice exam.
1. Carpo Company uses activity-based costing to determine the costs of its two products: A and B. The
estimated total cost and expected activity for one of the company's three activity cost pools are as
follows.
Estimated Cost
$28,000

Expected Activity
Product A
Product B
400
300

Part (a)
What is the activity rate under the activity-based costing system for this activity?

Part (b)
How much total cost will be assigned to Products A and B for this activity?

2. Forrer Company has two products: A and B. The annual production and sales level of Product A is
18,188 units. The annual production and sales level of Product B is 31,652. The company uses
activity-based costing and has prepared the following analysis showing the estimated total cost and
expected activity for each of its three activity cost pools.
Activity
Cost Pool
Activity 1
Activity 2
Activity 3

Estimated
Cost
$ 80,000
360,000
58,400

Expected Activity
Product A Product B
200
800
600
5,400
1,000
500

Part (a)
What is the total overhead cost allocated to Product B under activity-based costing?

Part (b)
What is the overhead cost per unit of Product B under activity-based costing?

3. Johnsen Company uses activity-based costing to compute product costs for external reports. The
company has three activity cost pools and applies overhead using predetermined overhead rates
for each activity cost pool. Estimated costs and activities for the current year are presented below
for the three activity cost pools:

Activity A
Activity B
Activity C

Estimated
Overhead
Cost
$117,312
$120,096
$260,648

Expected
Activity
2,400
4,800
4,400

Actual costs and activities for the current year were as follows:

Activity A
Activity B
Activity C

Actual
Overhead
Cost
$116,952
$119,596
$260,468

Actual
Activity
2,370
4,830
4,450

The total amount of overhead allocated to products during the year was closest to:

Brewer 6e Practice Exam Solutions – Chapter 3
1. Part (a) Solution (Learning Objective 2):
The activity rate for this activity would be determined as follows.
Activity rate = Estimated cost Total expected activity
Activity rate = $28,000  (400 + 300) = $40.00
Part (b) Solution (Learning Objective 3):
The product cost allocations for this activity would be determined as follows.
Product co...
Brewer 6e Practice Exam – Chapter 3
Print these pages. Answer each of the following questions, explaining your answers or showing your
work, and then compare your solutions to those provided at the end of the practice exam.
1. Carpo Company uses activity-based costing to determine the costs of its two products: A and B. The
estimated total cost and expected activity for one of the company's three activity cost pools are as
follows.
Expected Activity
Estimated Cost Product A Product B
$28,000 400 300
Part (a)
What is the activity rate under the activity-based costing system for this activity?
Part (b)
How much total cost will be assigned to Products A and B for this activity?
2. Forrer Company has two products: A and B. The annual production and sales level of Product A is
18,188 units. The annual production and sales level of Product B is 31,652. The company uses
activity-based costing and has prepared the following analysis showing the estimated total cost and
expected activity for each of its three activity cost pools.
Activity
Cost Pool
Estimated
Cost
Expected Activity
Product A Product B
Activity 1 $ 80,000 200 800
Activity 2 360,000 600 5,400
Activity 3 58,400 1,000 500
Part (a)
What is the total overhead cost allocated to Product B under activity-based costing?
Part (b)
What is the overhead cost per unit of Product B under activity-based costing?
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