Respuesta :
Answer and Explanation:
The computation is shown below:
1 For activity rate per purchased order
= Amount paid by agent ÷ Purchase order
= $28,000 ÷ 4,000
= $7
2
a Total activity availability is
= Purchase order × Number of purchasing agents
= 4,000 × 5
= 20,000
b. Unused capacity is
= Total capacity availability - Last year purchase orders
= 20,000 - 17,800
= 2,200
3
a. Total activity availability ($) is
= Total activity availability × Activity rate per purchasing order
= 20,000 × $7
= $140,000
b. Unused capacity ($) is
= Unused capacity × Activity rate per purchasing order
= 2,200 × $7
= $15,400
4
Total activity availability is
= Activity capacity used + Unused capacity
= 17,800 + 2,200
= 20,000
Dollar cost
Total activity availability is
= Activity capacity used + Unused capacity
= $1,24,600 + $ 15,400
= $140,000
5
a.
Purchase orders to be processed by four and half purchasing agents is
= Purchase order × 4.5
= 4,000X 4.5
= 18,000
b. Now unused capacity is
18000 = 17,800 + unused capacity
So,
unused capacity is
= 18000 - 17800
= 200
We just simply applied the above formulas
