ACC 560 MART Education Terms/acc560mart.com ACC 560 MART Education Terms/acc560mart.com | Page 18
Engineering design
140,000
Depreciation, machinery
520,000
Machine setup, indirect labor
20,000
Property taxes
29,000
Oil, heating
19,000
Electricity, plant lighting
21,000
Engineering prototypes
60,000
Depreciation, plant
210,000
Electricity, machinery
36,000
Machine maintenance wages
19,000
Instructions
Classify the above costs of Santana Corporation into activity cost pools
using the following: engineering, machinery, machine setup, quality
control, factory utilities, and maintenance. Next, identify a cost driver
that may be used to assign each cost pool to each line of snowmobiles.
E4-14
Venus Creations sells window treatments (