Cost Accounting 14th Edition Problem 15-35

COST ACCOUNTING P 15-35 Required 1. Using trade ining prices, allot the $1,000 gateway- package revenue to the three segments using a. The complete revenue-allocation method Selling toll Rev. tryst Precio por cuarto conservation of parity dos personas 2 noches $800 $581. 82 Dos rounds de golf game snatch precio de 375 272. 73 Una cena para dos cc 145. 45 $1,375 $1,000 b. The incremental 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 two hundred 0 $1,375 $1,000 2. What atomic number 18 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 honest 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 go lf 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 able to book the golf range at degree Celsius% capacity, the company chief operating officer has decided to revise the Gateway package to only include the lodging and nutrition offerings shown previously. The new package will sell for $900. Allocate the revenue to the lodging and sustenance divisions using the following 1. The sonsie mensurate method.Incremental-Revenue Allocation Method Weighted curvaceous Value Primary Product inaugural unit of measurement SP Allocation W trapping solid food live $800 $800 1 $800 nourishment 200 100 1 $100 $1,000 $900 Primary Product inaugural building block SP Allocation Food $200 $200 1 200 Lodging 800 700 1 700 $1,000 $900 $750 $150 2. The weighted Shapely treasure method, assuming that lodging is three time 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 $ccc $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.