Collibri, Inc Following Are the Actual Costs of Producing 75,000 Banners

question 22

Essay

Collibri, Inc., has done a cost analysis for its production of banners. The following activities and cost drivers have been developed: $\begin{array}{ll}\text { Activity } & \text { Cost Formula } \\\text { Maintenance } & \$ 13,000+\$ 2 \text { per machine hour } \\\text { Machining } & \$ 45,000+\$ 6 \text { per machine hour } \\\text { Inspection } & \$ 70,000+\$ 500 \text { per batch } \\\text { Setups } & \$ 2,000 \text { per batch } \\\text { Purchasing } & \$ 80,000+\$ 150 \text { per purchase order }\end{array}$

Following are the actual costs of producing 75,000 banners:
1,000 machine hours; 15 batches; 10 purchase orders

$\begin{array}{lr}\text { Maintenance } & \$ 14,000 \\\text { Machining } & 50,000 \\\text { Inspection } & 70,000 \\\text { Setups } & 32,000 \\\text { Purchasing } & 82,000\end{array}$ Required:
Prepare an activity-based performance report.

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Definitions:

Personalities

The combination of characteristics or qualities that form an individual's unique character and behavioral patterns.

Issues

Topics or problems that are under discussion or are subject to debate, often requiring resolution or decision.

Military-Industrial Complex

A term denoting the close relationship between a country's military and the defense industry to influence public policy.

Cold War

A period of geopolitical tension between the Soviet Union and the United States and their respective allies, from the end of World War II in 1945 until the dissolution of the Soviet Union in 1991.