Wilson Electronics (B)

"Income Statement of A12 Junction Box "1999 "Current Estimate "A12 Junction Box with respect to sales "Initial Estimate of price from 1999 data using percentage of price "Using the same logic to estimate price for estimates "Sales "2047697 "1 "102 .1 "102 .4 "Direct Materials "1318649 "0 .3252 "Direct Labor "65347 "0 .17785 "quantity based on the above price and Activity Driver "Activity Rate "Total Activity Charge "Volume of Production "Activity Charge /unit "1 "300 "batches "20 "6153 "100000 "units "0 .06153 "2 "300 "batches "19 .5 "5883 "100000 "units "0 .05883 "3 "2400 "unique parts "7 .25 "18408 "100000

"units "0 .18408 "4 "2400 "unique parts "11 .5 "28176 "100000 "units "0 .28176 "5a "1500 "bundles "7 .25 "10845 "100000 "units "0 .10845 "5b "16800 "containers "1 .313 "31584 "100000 "units "0 .31584 "6a "1500 "bundles "3 .625 "4890 "100000 "units "0 .0489 "6b "16800 "containers "0 .1562 "14448 "100000 "units "0 .14448 "7 "600 "crane moves "38 "23370 "100000 "units "0 .2337 "8 "2800 "forklift moves "10 .5 "29960 "100000 "units "0 .2996 "9 "1500 "forklift moves "21 "32265 "100000 "units "0 .32265 "10 "1500 "forklift moves "15 .5 "22530 "100000 "units "0 .2253 "11 "300 "setups "84 .5 "25416 "100000 "units "0 .25416 "12 "100000 "housing units "2 .313 "246000 "100000 "units "2 .46 "13 "3000 "hours "7 .25 "21510 "100000 "units "0 .2151 "14 "100000 "housing units "0 .5781 "63000 "100000 "units "0 .63 "15 "2100000 "parts "0 .69727 "84000 "100000 "units "0 .84 "16 "2100000 "parts "0 .7891 "378000 "100000 "units "3 .78 "17 "100000 "finished units "0 .1563 "90000 "100000 "units "0 .9 "18 "100000 "finished units "0 .1563 "67000 "100000 "units "0 .67 "Total Activity Charges "1203438 "12 .03438 "Overhead from departments not included in ABC Study "520661 "5 .20661 "Total Material Cost "6500000 "65 "Total Product Cost "8224099 "82 .24099...