Cost Accounting 14th Edition Problem 15-35

COST ACCOUNTING P 15-35 Required 1. Using merchandiseing prices, allocate the $1,000 gateway-package taxation to the three divisions using a. The complete revenue-allocation method Selling Price Rev. Allocation Precio por cuarto para dos personas 2 noches $800 $581. 82 Dos rounds de golf con precio de 375 272. 73 Una cena para dos 200 145. 45 $1,375 $1,000 b. The additive revenue-allocation method Selling Price Rev. Allocation Dos rounds de golf con precio de $375 $375 Precio por cuarto para dos personas 2 noches 800 625 Una cena para dos 200 0 $1,375 $1,000 2. What are the pros and cons of the two methods in requirement 1? Pros sobre el stand alone 1. Cada elemento en el bundle recibe una porcion del ingreso. 2. Es un metodo simple para implementar. Contras sobre el stand-alone 1. Este metodo puede ignorar la importancia que le da el cliente a cada elemento del bundle. Por ejemplo, algunos clientes pueden estar interesados en el golf y no en la cena y viceversa. Pros sobre el metodo incremental 1. Una vez se determina que secuencia utilizar para asignar, la implementacion es automatica.Contras sobre el metodo incremental 1. Algunos productos no van a recibir asignacion de ingresos. Aun cuando se incurran los costos, no recibe asignacion de ingresos. 3. Because the recreation division is fitted to book the golf course at 100% capacity, the company CEO has decided to revise the ingress package to only include the lodging and food offerings shown previously. The new package will sell for $900. portion the revenue to the lodging and food divisions using the following 1. The Shapely value method.Incremental-Revenue Allocation Method leaden Shapely Value Primary Product initiatory whole SP Allocation W Lodging regimen Lodging $800 $800 1 $800 Food 200 100 1 $100 $1,000 $900 Primary Product 1st Unit SP Allocation Food $200 $200 1 200 Lodging 800 700 1 700 $1,000 $900 $750 $ one hundred fifty 2. The weighted Shapely value method, assuming that lodging is three times as likely to sell as the food.Incremental-Revenue Allocation Method Weighted Shapely Value Primary Product 1st (1) Unit SP Allocation W Lodging Food Lodging $800 $800 3 $2,400 Food 200 100 3 $300 $1,000 $900 Primary Product 1st (2) Unit SP Allocation Food $200 $200 1 200 Lodging 800 700 1 700 $1,000 $900 $775 $125 (1) Lo mas probable sucedera 3 de 4 veces. (2) Lo mas probable sucedera 1 de 4 veces.