Account analysis. Refer to problem 33.
a. Indicate the information in addition to that provided in problem 33 required to perform account analysis.
b. Now assume that Brazil Brewery had the following breakdown of costs:
|
Total costs of beer produced
|
$ 292,429.28
|
|
Total costs of raw materials consumption
|
236,168.40
|
|
Total batch-level costs
|
69,173.19
|
|
Total costs of water consumption
|
141,935.36
|
|
Total costs of CIPs performed
|
29,392.65
|
|
Total costs of developing new products
|
6,204.64
|
|
Total facilities-level costs (total for all 18 months)
|
446,233.36
|
|
Total costs
|
$1,221,536.88
|
What are the cost driver rates using account analysis?
c. What are the estimated costs for a month assuming the following level of cost driver volumes? (Don't forget to include the facilities-level costs in your estimate.)
1,650 ........................................... hL of beer produced
25,500 .......................................... kg of raw materials consumed
100 .......................................... Batches
10,800 .......................................... hL of water consumed
120 .......................................... CIPs
1 .......................................... New product
Text Book: Managerial Accounting: An Introduction to Concepts, Methods and Uses By Michael Maher, Clyde Stickney, And Roman Weil.