Reference no: EM13903231

Account analysis. Refer to problem 33.

a. Indicate the information in addition to that provided in problem 33 required to perform account analysis.

b. Now assume that Brazil Brewery had the following breakdown of costs:

Total costs of beer produced	$ 292,429.28
Total costs of raw materials consumption	236,168.40
Total batch-level costs	69,173.19
Total costs of water consumption	141,935.36
Total costs of CIPs performed	29,392.65
Total costs of developing new products	6,204.64
Total facilities-level costs (total for all 18 months)	446,233.36
Total  costs	$1,221,536.88

What are the cost driver rates using account analysis?

c. What are the estimated costs for a month assuming the following level of cost driver volumes? (Don't forget to include the facilities-level costs in your estimate.)

1,650 ...........................................    hL of beer produced

25,500  ..........................................  kg of raw materials consumed

100  ..........................................       Batches

10,800  ..........................................  hL of water consumed

120  ..........................................       CIPs

1   ..........................................          New product

Text Book: Managerial Accounting: An Introduction to Concepts, Methods and Uses By Michael Maher, Clyde Stickney, And Roman Weil.