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And assigning costs to products requires a significant amount of time in the accounting department. The accounting costs incurred to maintain such a system can be prohibitively high. Unitizing fixed costs can be misleading. Product costing involves allocating costs from activity centers to products and calculating a product cost per unit. The problem with this approach is that fixed costs are often a large part of the overhead costs being allocated e.

Recall that fixed costs are costs that do not change in total with changes in activity. Probably not. A significant portion of overhead costs are fixed and will be spread out over more units, thereby reducing the cost per unit. We address this issue at length in later chapters.

The point here is that managers must beware of using per unit cost information blindly for decision making, particularly if a significant change in the level of production is anticipated.

The benefits may not outweigh the costs. Companies with one or two products that require very little variation in production may not benefit from an ABC system. Suppose a company produces one product. The overhead costs can be divided into as many cost pools as you like, but all overhead costs will still be assigned to the one product.

We should mention, however, that management would benefit from understanding the activities involved in the process and the costs associated with each activity. Companies that produce several different products may believe that the benefits of implementing ABC will outweigh the costs.

However, management must be willing to use the ABC information to benefit the company. Until managers are willing to use the ABC information to make improvements in the organization, there is no point in implementing such a system. A survey of U. The companies that used activity-based costing ABC had higher overhead costs as a percent of total product costs than companies that used traditional costing.

Those using ABC also had a higher level of automation. The complexity of production processes and products tended to be higher for those using ABC, and ABC companies operated at capacity more frequently.

It is important to note that the differences between companies using ABC and companies using traditional costing systems in all these areas—overhead costs, automation, complexity of production, and frequency of capacity—were relatively small. However, users of ABC indicated their systems were more adequate than traditional systems in providing useful information for performance evaluation and cost reduction. Source: Susan B. Hughes and Kathy A.

Question: How are overhead costs recorded when using activity-based costing? The cost flows are the same for an activity-based costing system, with one exception.

Instead of using one plantwide overhead rate to allocate or apply overhead to products, an ABC system uses several overhead rates to allocate overhead. The entry to record this allocation—whether it involves one rate or multiple rates—is the same as the entry in Chapter 2 "How Is Job Costing Used to Track Production Costs?

Simply debit work-in-process inventory and credit manufacturing overhead for the amount of overhead applied. Some companies use separate work-in-process inventory and manufacturing overhead accounts for each activity.

For the sake of simplicity, we do not use separate accounts. The entry to record overhead applied to the Basic sailboats for the week is as follows:. If actual overhead costs are higher than applied overhead, the resulting underapplied overhead is closed with a debit to cost of goods sold and a credit to manufacturing overhead.

If actual overhead costs are lower than applied overhead, the resulting overapplied overhead is closed with a debit to manufacturing overhead and a credit to cost of goods sold. We have discussed three different methods of allocating overhead to products—plantwide allocation, department allocation, and activity-based costing.

Remember, total overhead costs will not change in the short run, but the way total overhead costs are allocated to products will change depending on the method used.

BuyGasCo Corporation , a privately owned chain of gas stations based in Florida, was taken to court for selling regular grade gasoline below cost, and an injunction was issued.

Florida law prohibits selling gasoline below refinery cost if doing so injures competition. Both costing experts had to allocate costs to each of the three grades of gasoline regular, plus, and premium to determine a total cost per grade of fuel and a cost per gallon for each grade. Sales of regular grade fuel were significantly higher 63 percent of total sales than the other two grades.

The first two cost pools allocated costs using gallons of gas sold and therefore were allocated as they would be with the plantwide approach 63 percent for regular grade, 20 percent for plus, and 17 percent for premium. The third cost pool gas dispensing allocated costs equally to each grade of fuel i. The gas dispensing pool included costs for storage tanks, all of which were the same size, as well as gas pumps and signs. Compared with the plantwide approach, activity-based costing showed a lower cost per gallon for regular gas and a higher cost per gallon for the other two grades of fuel.

Once the ABC information was presented, the case was settled, and the initial injunction was lifted. Sources: Thomas L. Barton and John B. A total of 15, direct labor hours were required last year to build 12, inkjet printers 1. Total direct labor and direct materials costs for the year were as follows:.

The management of Parker Company would like to use activity-based costing to allocate overhead rather than use one plantwide rate based on direct labor hours.

The following estimates are for the activities and related cost drivers identified as having the greatest impact on overhead costs. The cost per unit for direct labor is as follows:. The plantwide allocation used by Parker Company is based on direct labor hours. The predetermined overhead rate is calculated as follows:. Because the inkjet printer requires 1. Amounts are rounded to the nearest dollar. Direct materials and direct labor determined from Question 1.

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