IT Features and Product Costing Accuracy Prior to installing a JIT system, Buckner Company, a producer of automobile parts, used maintenance hours to assign maintenance costs to its three products (wheels, rims, and ball bearings). The maintenance costs totaled $4,852,960 per year. The maintenance hours used by each product and the quantity of each product produced are as follows:   Maintenance Hours Quantity Produced Wheels 198,000 173,250 Rims 198,000 173,250 Bearings 223,000 195,125 After installing JIT, three manufacturing cells were created, and cell workers were trained to perform preventive maintenance and minor repairs. A full-time maintenance person was also assigned to each cell. Maintenance costs for the three cells still totaled $4,852,960; however, these costs are now traceable to each cell as follows: Cell, wheels $1,392,520 Cell, rims 1,552,320 Cell, bearings 1,908,120

Part "Mendes" is used in one of Shawn's products. The company's Accounting Department reports the following costs of producing the 12,000 units of the part that are needed every year. Direct Materials $4.79 Direct labor $1.16 Variable overhead $2.68 Supervisor's salary $3.38 Depreciation of special equipment $2.67 Allocated general overhead $1.54 An outside supplier has offered to make the part and sell it to the company for $14.86 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier's offer were accepted, only $5651 of these allocated general overhead costs would be avoided. What would be the impact on total net income if Shawn accepted the supplier's offer?  Round only your final answer to the nearest…

company manufactures the timer unit used in each of its systems. Based on an annual production of 49,500 timers, the company has calculated the following unit costs. Direct fixed costs include supervisory and clerical salaries and equipment depreciation. Direct materials $11 Direct labor Variable manufacturing overhead 3 Direct fixed manufacturing overhead 8 Allocated fixed manufacturing overhead 6 Total unit cost $35 7 (30% salaries, 70% depreciation)

Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,800 Depreciation on factory equipment 16,700. Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers Wages paid to assembly-line workers Lumber used to build product 50,200 23,400 3,800 21,400 115,600 10,900 3,200 9,200 A. $261,800. OB. $131,700. OC. $236,600. D. $325,100. 115,100 82,100 54,100 26,900 Utilities in factory Utilities in sales office Manufacturing overhead costs for Custom Creations Furniture Company totaled