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Needles Accounting Resource Center
Principles of Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
Check Figures
Chapter 22: Activity-Based Systems: Activity-Based Management and Just-in-Time


P 1. No check figure

P 2. 1. Product unit cost: $270.00

4. Product unit cost: $279.53

P 3. 1.a. Total materials handling cost rate: 30% per dollar of materials

P 4. 3. Total direct cost, Toy Bridge work cell: $17,000

P 5. 3. Cost of goods sold: $564,400

P 6. 1. Product unit cost: $878.25

P 7. 3. Product unit cost: $10.433

P 8. 3. Cost of goods sold: $391,520



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