Create a query to shoe each activity cost

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Reference no: EM13492297

Job Costing system - case study

XXY   is a company that makes and sells frozen meats to locals. The meats are categorised by ingredients: beef, lamb, fish and pork.

Product Code

Ingredient

1

Beef

2

Lamb

3

Fish

4

Pork

 

XYZ meats are made to orders', and each order is treated as a job. The order table recorded by the sales, is below

Job Order Number

Product Code

Qty in unit

Job order selling price

Order Date

100

3

30

$50

01/07/2007

101

2

4

3

30

20

20

$60

01/07/2007

102

1

2

20

10

$30

01/07/2007

103

3

4

1

30

20

20

$60

01/07/2007

 

Production is arranged in batches, with each producing 50 meats. The production table, which is recorded by the supervisor, is show:

 

Production Batch Number

Job Order Number

Production Date

Beef

Lamb

Fish

Pork

1000

100

101

10/07/2007

 

 

 

10

30

 

10

1001

101

10/07/2007

 

 

20

20

10

1002

102

103

10/07/2007

 

20

10

 

20

 

1003

103

10/07/2007

 

20

 

10

20

Each batch involves 5 production activities, which comprise the cost of overhead: Case preparation, ingredients preparation, meat assembly, packaging and freezing. For overhead allocation, the number of hours spend on each process is recorded as below:

Production Batch Number

Case preparation

Ingredient preparation

Meat assembly

Packaging

Freeezing

 

1000

0.14

0.42

0.06

0.01

0.25

1001

0.16

0.42

0.07

0.01

0.25

1002

0.15

0.45

0.06

0.02

0.25

1003

0.12

0.40

0.08

0.01

0.25

 

XYZ applies a uniform overhead rate of $20 per hour to all the production activities.

XYZ uses an MS access database for sharing order, production and other information for job costing. As a cost accountant, you are required to:

  1. identify entities (tables) and attributes for a normalised data model. Show their primary keys and foreign keys, and present your indenfitication in a table with heading:

Table

Attribute name

Primary Key

Foreign Key

 

 

 

 

 

  1. Present the normalised data model (Entity Relationship) diagram in a screenshot of MS Access.
  2. Create a query to shoe each activity cost and total cost for each of the four orders. Present the query in screenshots of both design view and table view in MS Access"

Order Number

Case preparation cost

Ingredient preparation cost

Meat assembly cost

Packaging cost

Freezing Cost

Total Cost

 

 

 

 

 

 

 

 

Reference no: EM13492297

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