LeBlanc Company Manufactures Two Sizes of Its Frying Pan, a Tiny

question 114

Essay

LeBlanc Company manufactures two sizes of its frying pan, a Tiny and a Huge model. Three activities have been identified as cost drivers and the related costs pooled together to arrive at the following information: $\begin{array}{llll} & \begin{array}{l}\text { Number of } \\\text { Material }\end{array} & \begin{array}{l}\text { Number of } \\\text { Product }\end{array} & \begin{array}{l}\text { Number of } \\\text { Orders }\end{array} \\\text { Product } & \underline{\text { Requisitions }} & \text { Inspections } & \text { Shipped }\\\text { Tiny } & 184 & 100 & 668 \\\text { Huge } & 248 & 100 & 516 \\\text { Costs per pool } & \$ 54,000 & \$ 32,800 & \$ 103,000\end{array}$ Required:
Assuming activity- based costing is used, allocate each cost pool to each model.

---

Definitions:

Total Institutions

Places where people are separated from the rest of society and controlled by the staff of the institution, often including prisons, military bases, and psychiatric hospitals.

Authority

The legitimate or socially accepted use of power, often conferred by a position in a hierarchical structure.

Functionalist View

A sociological perspective that interprets each part of society in terms of how it contributes to the stability and functioning of the whole society.

Conflict Theory

A sociological perspective that views social life as a competition, focusing on the distribution of resources, power, and inequality.