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 ACCOUNTINGDESTIN BRASS PRODUCTS

CO.GROUP 9

SECTION B

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 ANSWER 1

Using the Activity base C!sting "eth!#

P$!%ct c!st &!$ va've#

P$!%ct c!st &!$ (%"(#

P$!%ct c!st &!$ )!*+c!nt$!''e$#

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 ANSWER , C!"(a$is!n#

 A''!cati!n !& TOC base !n#

Stana$# P$!%cti!n $%n 'ab!%$ c!st

Revise# -ate$ia' $e'ate !ve$hea an set %( 'ab!%$ c!stivie !n basis !& ($!%ct 'ine a''!cati!n !n basis !& "achineh!%$s

Esti"ate# N%"be$ !& t$ansacti!ns

 Valves Pumps FlowController s

Stana$Unit c!sts

/0.2 2/.1, 2.

ReviseUnits c!sts

39 4.9 30.92

Esti"ate

c!sts

30.10 1.23 03.,,

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 ANSWER /

St$ategic i"('icati!n#

 5a'ves an (%"(s c!sting "%ch 'esse$

The$e&!$e ($ice c%tting is (!ssib'e

Reas!n &!$ )!* c!nt$!''e$s n!t being"an%&act%$e by !the$ c!"(anies can be

seen by thei$ ($!%cti!n ($ice

Rec!""enati!n# C!st c%tting !& va've an(%"( chec6 ($!%cti!n !& )!* c!nt$!''e$acc!$ing t! e"an

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 ANSWER 3

Change in net inc!"e by +/,7

Reas!ns#

 Acc!%nting &!$ e8(enses !n each ($!%ctinivi%a''y

T$ansacti!n ti"e an c!st c!nsie$e

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TAN: ;OU<