Barton Carts Produces Two Models of Push Carts, the Standard

question 1

Essay

Barton Carts produces two models of push carts, the Standard and the Deluxe. Data on operations and costs for the month are:
$\begin{array}{lrrr}&\text { Standard} & \text { Deluxe } & \text { Total }\\ \text { Machine hours } & 16,00 0& 8,000 & 24,000 \\\text { Direct labor hours } & 12,000 & 8,000 & 20,000 \\\text { Units produced } &4,000 & 1,00 0 & 5,000\\\text { Direct material costs } & 80,000 &\$ 30,000& \$ 110,000 \\\text { Direct labor costs } & 262,000&138,000&400,000\\\text { Manufacturing overhead costs}&&&557,400\\\text { Total costs}&&&\$1,067,400\end{array}$



Required:
Compute the total cost for each model, assuming Barton Carts uses:
(a) Direct labor hours to allocate overhead costs.
(b) Direct labor costs to allocate overhead costs.
(c) Machine hours to allocate overhead costs.

---

Definitions:

HR Demand

The organization's future requirements for human resources based on anticipated business needs.

Quantitative And Qualitative Analyses

The evaluation or examination of data or information, applying both numerical (quantitative) and non-numerical (qualitative) methods.

Delphi Technique

A method of forecasting that involves gathering the opinions of experts through a series of questionnaires with feedback loops to reach a consensus.

Face-To-Face

A mode of communication or interaction that occurs when the participants are physically present in the same location.