Escolar Documentos
Profissional Documentos
Cultura Documentos
Other information
48,600.00
13,500.00
24,300.00
39,060.00
125,460.00
21,984.00
97,511.00
50,075.00
21,000.00
316,030.00
Dance classes
Hours of operation
(Dance Childcare and Fitness)
3 per hour
School year 36 weeks
Hours of operation
(Dance Childcare and Fitness)
Dance
square footage
nun. Participants
teacher per hour
num of advertisements
Required:
1- Determine which cost are direct or indirect
2- Choose a cost driver for mthe indirect cost and calculate the allocation rate. Explain why you choose the cost driver
3-Calculate the budget cost of each program
4-How can Anne use this information for pricing
5- What other factors should be consider.
6,000
1,485
3
26
Childcare
3,150
450
3
24
2 pm to 8 pm M-F
9 am to 12 pm M-F
1 pm to 4 pm M-F
Fitness
Total
2,500
270
1
20
11,650
2,205
7
70
Solution
Required:
1- Determine which cost are direct or indirect
Direct cost. Salaries
Indirect Cost:
Supplies (art, dance,accesories, fitness)
Rent, maintenance and utilities
Administration Salaries
Marketing expenses
2- Choose a cost driver for mthe indirect cost and calculate the allocation rate. Explain why you choose the cost driver
Supplies
Rent, maintenance and utilities
Administration Salaries
Marketing expenses
nun. Participants
square footage
nun. Participants
num of advertisements
30%
Dance
62,100.00
14,806
50,220
Childcare
24,300.00
4,487
26,366
Fitness
39,060.00
2,692
20,925
33,724
7,800
168,649.79
1,485
113.6
10,219
7,200
72,571.55
450
161.3
6,132
6,000
74,808.66
270
277.1
147.64
209.65
360.19
Rate
9.97
8.37
22.71
300.00