Briefly explains the issue to be considered, delivering minimal information for a basic understanding.

Economics: Master: Essay: English (U.S.): 2 pages/550 words:APA 2 sources due in 24 hours

BUS630.W3A1.11.2014

Description:

Total Possible Score: 6.00

Identifies Each of the Costs to the Appropriate Division, Activity and Cost Driver

Total: 2.00

Distinguished – Correctly identifies each of the costs to the appropriate division, activity and cost driver.

Proficient – Identifies each of the costs to the appropriate division, activity and cost driver, but contains few errors.

Basic – Identifies each of the costs to the appropriate division, activity and cost driver, but contains several errors.

Below Expectations – Attempts to identify each of the costs to the appropriate division, activity and cost driver, but contains many errors.

Non-Performance – Does not identify each of the costs to the appropriate division, activity and cost driver.

Explains How Items are Traced to Activity Groupings, How Costs Should Be Related to Products Using Primary Cost Drivers, and the Difference Between Preliminary and Primary Cost Drivers

Total: 3.00

Distinguished – Accurately and thoroughly explains how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers. Effectively uses scholarly sources to support the explanations.

Proficient – Explains how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers. Uses scholarly sources to support the explanations, but minor details are missing or inaccurate.

Basic – Explains how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers. Minimally uses scholarly sources to support the explanation and relevant details are missing and/or inaccurate.

Below Expectations – Attempts to explain how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers; however, does not use scholarly sources to support the explanation and significant details are missing and inaccurate.

Non-Performance – The explanations are either nonexistent or lack the components described in the assignment instructions.

Critical Thinking: Explanation of Issues

Total: 0.50

Distinguished – Clearly and comprehensively explains the issue to be considered, delivering all relevant information necessary for a full understanding.

Proficient – Clearly explains the issue to be considered, delivering enough relevant information for an adequate understanding.

Basic – Briefly explains the issue to be considered, delivering minimal information for a basic understanding.

Below Expectations – Briefly explains the issue to be considered, but may not deliver additional information necessary for a basic understanding.

Non-Performance – The assignment is either nonexistent or lacks the components described in the instructions.

Written Communication: Control of Syntax and Mechanics

Total: 0.50

Distinguished – Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors and is very easy to understand.

Proficient – Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors and is mostly easy to understand.

Basic – Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors which may slightly distract the reader.

Below Expectations – Fails to display basic comprehension of syntax or mechanics, such as spelling and grammar. Written work contains major errors which distract the reader.

Non-Performance – The assignment is either nonexistent or lacks the components described in the instructions.CASE 5A — GLASER HEALTH PRODUCTS Glaser Health Products of Ranier Falls, Georgia, is organized functionally into three divisions: Operations, Sales, and Administrative. Purchasing, receiving, materials and production control, manufacturing, factory personnel, inventory stores, and shipping activities are under the contr ol of the vice -president for operations, George Gottlieb. Advertising, market research, and sales are the responsibility of the vice – president for sales, Jake Bogan. Accounting, budgeting, the firm’s computer center, and general office management are deleg ated to the corporate controller (Administrative), Charlie Kaplan. The following cost categories are found in the company as a whole: (a) Depreciation on factory equipment. (b) Depreciation on office equipment. (c) Depreciation on factory building. (d) Advertising manager’s salary. (e) Assembly foreman’s salary. (f) Salespersons’ salaries. (g) Salespersons’ travel expenses. (h) Supplies for the Machining Department. (i) Advertising supplies used. (j) Electricity for the Assembly Departm ent. (k) Lost materials (scrap) in a Machining Department. (l) Direct labor in the Assembly Department. (m) Supplies for the sales office. (n) Sales commissions. (o) Packing supplies. (p) Cost of hiring new employees. (q) Payroll fringe benef its for workers in the Shipping Department. (r) Supplies for Production Scheduling. (s) Cost of repairing parts improperly manufactured in the Machining Department. (t) Paint for the Assembly Department. (u) Heat, light, and power for the factory. (v) Leasing of computer equipment for the Accounting Department. Required: 1. Identify each of the costs with the appropriate division: Operations, Sales, Administrative. 2. Identify each of the costs with one of the following: (a) Unit -level a ctivities. (c) Product -level activities. (b) Batch -level activities. (d) Facility -level activities. Organize these classifications by division: Operations, Sales, Administrative. 3. Specify an appropriate cost driver for tracing costs associat ed with the various levels of activities to the next cost objective or products, whichever is appropriate. 4. Glaser Health Products is interested in using activity -based costing to identify as many costs as possible with the products. These costs will be used for planning and control decisions rather than for inventory valuation. The controller decided that all operation costs will be related to products but only those sales and administrative costs that are classified as unit -level, batch -level, or produ ct-level costs should be related to products. Using preliminary stage cost drivers, explain how individual items of costs will be traced to activity groupings. 5. Using primary stage cost drivers, show how the costs should be related to products. 6. Expl ain why it is necessary to use preliminary stage and primary stage cost drivers.

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