Intermediate
Management
Accounting
Project Details
Intermediate Management Accounting
PROJECT DETAILS
The Brown Boot Company (BBC)1 was formed 100 years ago by a local businessman who wanted to provide good-quality work boots to local farmers and tradespeople. While the style has changed and improved over the years, the company still manufactures its original brand-name boot, the Iron Horse work boot. The competitive advantage that differentiates this product from the competition is its quality workmanship, as most of BBC’s processes are manual and all of its products are manufactured locally.
The organization celebrated its 100th anniversary by establishing a museum in the retail operation near its plant in rural central Ontario. The museum illustrates the history of the organization and its processes, and is dedicated to its past and present employees.
Recently, Charles, the president of BBC, engaged Evette, CPA, a management accounting consultant, to review the company’s financial and operating performance. At the 20X4 year-end planning meeting, the BBC management team expressed disappointment with the 20X4 operating results and wanted to take action to improve profits as soon as possible. The team agreed that outside expertise would be helpful in providing direction for the organization. Charles has invited Evette to meet with the management team consisting of Harry, marketing manager; Berta, controller and Alec, operations manager.
The following is a transcript of the meeting that took place.
PRESIDENT: Over the last three years our bottom line has eroded (Exhibit 1). We haven’t hit adeficit position yet, but I want to fix whatever is causing this decline before that happens. This company was built on providing the customer with what they need; a quality product that would give them years of protection and comfort. The majority of the decline appears to be in sales. After being in business for 100 years, I believe we need a fresh perspective.
OPERATIONS MANAGER: I agree that we need to take a closer look at this; however, I don’tthink that all of the loss is due to demand. Unfortunately, manufacturing costs have increased and I believe that our 20X5 budgeted costs aren’t realistic (Exhibit 1). For example, the cost of leather has increased close to 15% since we set our budgeted costs at the beginning of 20X2 (Exhibit 2). Between droughts in the United States and a decrease in per-capita beef
The name of the organization, background information and activities described in this case study are fictitious. While every effort has been made to simulate a footwear manufacturer, many of the complexities of an actual manufacturing system have been omitted to focus on the application of the concepts and methodologies presented in Intermediate Management Accounting to this case study./ 19Intermediate Management Accounting Project Details
consumption, the cost of hides has increased. We attempted to compensate by using more of each hide, by using more of those sections we previously avoided because they are of lower quality. Our cost accountant prepared a preliminary analysis of the 20X2 to 20X4 numbers (Exhibit 3).
EVETTE: What effect has that had on the quality of your product?
OPERATIONS MANAGER: While it improved our overall efficiency by reducing the cuttingtime, as can be seen in Exhibit 2, it certainly didn’t do anything for effectiveness. The customer service department has had a lot of calls regarding the quality of the boots sold in the past year, causing our variable selling and administrative costs per pair to spike. That’s only the beginning. I haven’t seen any variance reports on this, but I suspect that there are more issues with the unit costs and efficient use of the direct materials and labour that we haven’t uncovered.
CONTROLLER: Also, I was walking through the warehouse yesterday and could barely get inthrough the front door because of the massive amounts of product. I know that sales are down, but I didn’t think marketing’s forecasts were off by that much. What’s happening with production?
OPERATIONS MANAGER: I keep getting the word from the marketing team that we need toproduce to increase our bottom line. Sorry, I haven’t questioned this because we’ve been too busy attempting to keep up with the demand for production. Plus, some of my operating department managers are complaining about how we allocate the costs of our service departments to their departments. I’ve left a copy of our allocation process using budgeted figures for 20X5 with Berta (Exhibit 7)
EVETTE: Let me take a closer look at this. I may know what’s going on here. In the interim,has operations had a chance to look at how realistic the budgeted costs are?
OPERATIONS MANAGER: Yes, we’ve been working on this and have a finalized draft ofrevised budget figures that we feel are more realistic for the 20X5 budget (Exhibit 4). If we closely follow these budgets, we’ll hopefully address the quality issue we’ve had. We’ve also assessed the overhead costs and have determined that, except for customer service issues with quality, the majority of the increases are unavoidable, so we have increased the budget to align with present costs. The management team has agreed that we should maintain a higher budget for variable selling and administration costs for 20X5 to accommodate continued quality issues with product sold in 20X4 and the beginning 20X5 inventory.
MARKETING MANAGER: Can we talk some more about the research we’ve been doing onthe new Robie Reid product? As we’ve agreed, BBC has not been keeping up with the changing consumer demographic. We’re operating in the 20th century by directing our products to an agrarian society. We need to adapt our boots to outdoor enthusiasts by developing a good-quality hiking boot. Our design team developed a hiking boot that we’ve branded as the Robie Reid. We have the documentation for the product, including start-up costs, operating costs and revised production process (Exhibits 5 and 6).
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Intermediate Management Accounting Project Details
EVETTE: That’s an interesting thought, Harry. Alec, does the plant have the capacity to takeon a new product line?
OPERATIONS MANAGER: We’ve included information in the documentation on expansionand new equipment requirements. We plan to operate at 80% of practical capacity in 20X5 manufacturing the Iron Horse boot. That leaves enough capacity to fill the predicted demand of 125,000 pairs of the Robie Reid in the first year.
MARKETING MANAGER: Alec, we anticipate leasing some additional equipment tomanufacture the Robie Reid. Is there enough space in the plant?
OPERATIONS MANAGER: Our existing production line is operating smoothly (Exhibit 6). Assuch, we plan on using many of the existing production processes. If we rearrange some of the existing equipment and add an extension to the east side of the plant for automation, we should able to fit in the additional equipment we would lease for the production of the Robie Reid.
PRESIDENT: Alec, two issues come to mind here. First; we’ve built our reputation on qualityworkmanship. Automation may cut our costs, but what will it do to our reputation? And second, if I recall, we were concerned about the profitability of this product. What’s the breakeven on the new line and the combination of both lines?
OPERATIONS MANAGER: Charles, I knew you’d be concerned about quality, but ourresearch and development team has assured us that the quality of the new automated stitching equipment is equal to, if not better than, the quality of our existing manual process. As for profitability, Berta and I have reviewed these plans with our purchasing department. Harry has given us a selling price which he feels will bring in the sales we need. However, we haven’t had time to do a full cost analysis. Until now, we’ve only had one product line. Adding the Robie Reid line means that we’ll need to determine how we’re going to allocate the overhead costs to each product line. We also plan to outsource the midsole of the Robie Reid. The midsole is the key component that gives us a competitive advantage on this boot. I’ve been in contact with Air-Walk Industries, a company in Saskatchewan that does outsource work for a number of brand-name shoe manufacturers. It specializes in air-cushioned midsoles for sports shoes. The company is willing to supply us with the midsole for the Robie Reid. It has a process in place that is up to our quality standards.
PRESIDENT: Thanks to all of you for your work on this. We have a lot more work to do tomanage the existing issues and be proactive regarding our future. Getting a handle on our costs and existing operations is a good first step; however, diversifying our product gives us sustainability. But I don’t want to disappoint the shareholders by taking this on without having a better understanding of the margins, the risks and the potential benefits. Evette, we’re looking forward to your analysis and recommendations.
EVETTE: Thank you for your guidance and assistance. I’ll review the information and begin myanalysis and report back to you as soon as possible.
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Intermediate Management Accounting Project Details
Exhibit 1
20X2-20X4 actual and 20X5 budget
Brown Boot Company
Income statement
December 31, 20X2-20X4 (20X5 budget)
20X220X320X420X5budgetVolume produced (pairs)1,275,0001,250,0001,250,0001,200,000Volume sold (pairs)1,274,5001,225,0001,197,5001,175,000Selling price per pair$97.15$97.15$96.60$96.50(all figures in ‘000s)Total revenue$123,818$119,009$115,679$113,388Cost of goods sold(Schedule 1)82,07987,63886,61381,061Gross margin$41,739$31,371$29,066$32,327Variable selling andadministrative expense$7,429$5,950$8,098$7,937Fixed selling andadministrative expense$18,789$17,685$17,035$17,035Total expenses$26,218$23,635$25,133$24,972Surplus (deficit)$15,521$7,736$3,933$7,355Additional budget informationYear20X220X320X420X5Budgeted sales (pairs)1,250,0001,250,0001,225,0001,175,000Budgeted selling price$ 98.00$ 98.00$ 97.00$ 96.50Budgeted variable selling and$4.90$4.90$4.90maintain 20X4administrative costs per pairactual levelPreferred number of pairs in ending20,00020,00020,00020,000finished goods inventory5 / 19
Intermediate Management Accounting Project Details
Schedule 1 — Cost of goods sold
Brown Boot Company
Schedule of cost of goods sold
December 31, 20X2-20X4 (20X5 budget)
(in $’000s)
20X220X320X420X5 budgetUnitsCostUnitsCostUnitsCostUnitsCostBeginning finishedgoods inventory20,0001,30220,5001,31645,5003,25398,0007,033Add: Manufactured(Schedule 2)11,275,00082,0931,250,00089,5751,250,00090,3931,200,00081,772Available for sale1,295,00083,3951,270,50090,8911,295,50093,6461,298,00088,805Deduct: Ending finishedgoods inventory20,5001,31645,5003,25398,0007,033123,0007,744Cost of goods sold1,274,50082,0791,225,00087,6381,197,50086,6131,175,00081,061Note: For clarity, units are shown in full while costs are shown in ‘000s.
Adjusted for over- or underapplied overhead.Schedule 2 — Cost of goods manufactured
Brown Boot Company
Schedule of cost of goods manufactured
December 31, 20X2-20X4 (20X5 budget)
(in $‘000s)
20X220X320X420X5BudgetDirect materials used$47,239$50,715$46,786$43,992Direct labour22,50425,34028,13522,308Overhead applied1Variable overhead applied$7,446$8,200$9,100$7,392Fixed overhead applied$4,654$5,125$5,688$4,620Total manufacturing overhead costsapplied$12,100$13,325$14,788$12,012Total cost of goods manufactured2$81,843$89,380$89,709$78,312BBC uses first-in-first-out inventory costing and a normal costing system to apply overhead to inventory. Over- or underapplied overhead is written off to cost of goods sold at the end of the year. As such, cost of goods sold in Exhibit 1 has been adjusted for any over- or under applied overhead.Beginning and ending work-in-process inventory is not considered because the difference between beginning and ending balances is negligible.6 / 19
Intermediate Management Accounting Project Details
Schedule 3 — Actual manufacturing overhead costsBrown Boot CompanySchedule of actual manufacturing overhead costsDecember 31, 20X2-20X4 (20X5 budget)(in ‘000s)20X220X320X420X5BudgetVariable manufacturing costsElectricity1,9842,2122,6032,603Fuel1,1451,2761,5021,502Inspection458510601601Repair and maintenance2,6712,9783,5043,504Rework and wastage1,3741,5311,8021,802Total variable overhead costs$7,632$8,507$10,012$10,012Fixed manufacturing overheadDepreciation4,0584,3114,6964,696Property taxes and insurance94100109109Supervisory salaries236251273273Utilities330351382382Total fixed overhead costs$4,718$5,013$5,460$5,460Actual overhead$12,350$13,520$15,472$15,4727 / 19
Intermediate Management Accounting Project Details
Exhibit 2
Budget and actual cost per pair of boots 20X2-20X4
(Total costs rounded to two decimals)Iron Horse work boot — Budgeted cost per pair 20X2-20X5QtyMeasureCost perTotal costDirect materialLeather (upper and lining)1.00square metre$19.50$19.50Other lining0.25square metre$20.005.00Structural12.00each$1.953.90Sole2.00each$4.138.26$36.66Direct labourCutting0.09hour$25.00$2.25Stitching0.14hour$25.003.50Forming0.25hour$25.006.25Soling0.18hour$25.004.50Finishing0.11hour$19.002.090.7718.59Manufacturing overhead(applied based on direct labour hours)Variable overhead20.77DLH$8.00$6.16Fixed overhead30.77DLH$5.003.85$10.01Total budgeted cost per pair of boots$65.26Metal parts including shank, and steel toeIncluding eyelets, hooks, glue, waxed thread, cutting wastage on leather and variable factory costsFactory costs including depreciation — based on annual production of 1,250,000 pairs8 / 19
Intermediate Management Accounting Project Details
Iron Horse work boot — Actual cost per pair 20X4 Actual pairs produced 1,250,000
QtyMeasureCost perTotal costDirect materialLeather (upper andlining)0.90square metre$22.40$20.1600Other lining0.26square metre$19.655.1090Structural12.00each$1.983.9600Sole2.00each$4.108.2000$37.4290Direct labourCutting0.07hour$25.18$1.7626Stitching0.20hour$25.185.0360Forming0.32hour$25.188.0576Soling0.20hour$25.185.0360Finishing0.12hour$21.802.61600.9122.5082Manufacturing overhead1Variable overhead0.91DLH$8.00$7.2800Fixed overhead0.91DLH$5.004.5500$11.8300Total normal cost per pair of boots$71.7672BBC uses normal costing to apply overhead based on actual direct labour hours and predetermined variable and fixed overhead application rates per hour.Iron Horse work boot — Actual cost per pair 20X3 Actual pairs produced 1,250,000
QtyMeasureCost perDirect materialLeather (upper andlining)1.10square metre$21.10Other lining0.26square metre$19.70Structural12.00each$1.95Sole2.00each$4.17Direct labourCutting0.14hour$25.10Stitching0.14hour$25.10Forming0.26hour$25.10Soling0.18hour$25.10Finishing0.10hour$22.000.82Manufacturing overhead1Variable overhead0.82DLH$8.00Fixed overhead0.82DLH$5.00Total normal cost per pair of boots
BBC uses normal costing to apply overhead based on actual direct labour hours and predetermined variable and fixed overhead application rates per hour.Total cost
$ 23.2100 5.1220 3.9000
8.3400
$ 40.5720
$ 3.5140 3.5140
6.5260
4.5180
2.2000
20.2720
$ 6.5600 4.1000
$ 10.6600 $ 71.5040
Iron Horse work boot — Actual cost per pair 20X2
Actual pairs produced 1,275,000
QtyMeasureCost perTotal costDirect materialLeather (upper andlining)1.00square metre$19.85$19.8500Other lining0.25square metre$20.005.0000Structural12.00each$1.953.9000Sole2.00each$4.158.3000$37.0500Direct labourCutting0.08hour$25.00$2.0000Stitching0.13hour$25.003.2500Forming0.24hour$25.006.0000Soling0.18hour$25.004.5000Finishing0.10hour$19.001.90000.7317.6500Manufacturing overhead1Variable overhead0.73DLH$8.00$5.8400Fixed overhead0.73DLH$5.003.6500$9.4900Total normal cost per pair of boots$64.1900BBC uses normal costing to apply overhead based on actual direct labour hours and predetermined variable and fixed overhead application rates per hour.9 / 19
Intermediate Management Accounting Project Details
Exhibit 3
20X2-20X4 Statement analysis
Brown Boot Company
Sales and variable selling and admiistrative expense analysis
December 31, 20X2-20X4
(in $‘000s)
20X220X320X4Budgeted sales (pairs)1,250,0001,250,0001,225,000Actual sales (pairs)1,274,5001,225,0001,197,500Percentage variance2.0%–2.0%–2.2%Budgeted selling price per pair$98.00$98.00$97.00Actual selling price per pair$97.15$97.15$96.60Percentage variance–0.9%–0.9%–0.4%Budgeted selling and administrativecosts per pair$4.90$4.90$4.90Actual selling and administrativecosts per pair5.834.866.76Percentage variance19.0%-0.9%38.0%Brown Boot CompanyCommon size operating statementDecember 31, 20X2-20X4In common size percentages20X220X320X43-yearvariance% salesTotal revenue100%100%100%Cost of goods sold66%74%75%9%Gross margin34%26%25%–9%Variable selling andadministrative expense6%5%7%1%Fixed selling andadministrative expense15%15%15%0%Total expenses21%20%22%1%Surplus (deficit)13%7%3%–10%10 / 19
Intermediate Management Accounting Project Details
Brown Boot Company
Common size schedule of cost of goods manufactured
December 31, 20X2-20X4
(in ‘000s)
In dollarsIn common size percentages based onsales value of production20X220X320X420X220X320X43-yearchangeDirect materials used$47,239$50,715$46,78638.1%41.8%38.7%0.6%Direct labour22,50425,34028,13518.2%20.9%23.3%5.1%Manufacturing overheadVariable manufacturingcostsElectricity1,9842,2122,6031.6%1.8%2.2%0.6%Fuel1,1451,2761,5020.9%1.1%1.2%0.3%Inspection4585106010.4%0.4%0.5%0.1%Repair and maintenance2,6712,9783,5042.2%2.5%2.9%0.7%Rework and wastage1,3741,5311,8021.1%1.3%1.5%0.4%Total variable overhead$7,632$8,507$10,0126.2%7.0%8.3%2.1%costsFixed manufacturingoverheadDepreciation4,0584,3114,6963.3%3.5%3.9%0.6%Property taxes and941001090.1%0.1%0.1%0.0%insuranceSupervisory salaries2362512730.2%0.2%0.2%0.0%Utilities3303513820.3%0.3%0.3%0.0%Total fixed overhead costs$4,718$5,013$5,4603.8%4.1%4.5%0.7%Actual overhead$12,350$13,520$15,47210.0%11.1%12.8%2.8%11 / 19
Intermediate Management Accounting Project Details
Brown Boot CompanyPrime cost per pair analysisIron Horse work boot.3-year20X220X320X4changeChange in direct materials pricesLeather (upper and lining)$19.85$21.10$22.4013%Other lining$20.00$19.70$19.65–2%Structural$1.95$1.95$1.982%Sole$4.15$4.17$4.10–1%Change in direct materials usageLeather (upper and lining)1.001.100.90–10%Other lining0.250.260.264%Structural2.002.002.000%Sole2.002.002.000%Change in direct labour rateCutting, stitching, forming, soling$25.00$25.10$25.181%Finishing$19.00$22.00$21.8015%Change in labour time (hours)Cutting0.080.140.07–13%Stitching0.130.140.2054%Forming0.240.260.3233%Soling0.180.180.2011%Finishing0.100.100.1220%12 / 19
Intermediate Management Accounting Project Details
Exhibit 4
Revised 20X5 budget
Iron Horse work bootRevised budgeted cost per pair — 20X5QtyMeasureCost perTotal cost4Direct materialLeather (upper and lining)1.00square metre$21.50$21.5000Other lining0.25square metre$19.604.9000Structural12.00each$1.953.9000Sole2.00each$4.108.2000$38.5000Direct labourCutting0.09hour$25.20$2.2680Stitching0.14hour$25.203.5280Forming0.25hour$25.206.3000Soling0.18hour$25.204.5360Finishing0.11hour$21.502.36500.7718.9970Manufacturing overhead(applied based on direct labour hours)Variable overhead20.77DLH$10.39$8.0003Fixed overhead30.77DLH$6.464.9742$12.9745Total budgeted cost per pair of boots$70.47151Metal parts including shank and steel toe
2Including eyelets, hooks, glue, waxed thread, cutting wastage on leather and variable factory costs
3Factory costs including depreciation, property taxes, insurance, supervisory salaries and utilities
4Retain all decimals when calculating costs.
Additional budget information:
20X5 budget
20X5 forecast sales (pairs)1,175,000Selling price per pair$96.50Desired ending finished goods inventory (pairs)20,000Variable selling and administrative expense (per pair)$6.50Fixed selling and administrative expenses (in $000)$17,60013 / 19
Intermediate Management Accounting Project Details
Brown Boot Company Manufacturing overhead budget (revised) 20X5 budget (in ‘000s)
Variable manufacturing costsElectricity$2,282Fuel1,317Inspection527Repair and maintenance3,072Rework and wastage1,580Total variable overhead costs$8,778Fixed manufacturing overheadDepreciation4,696Property taxes and insurance109Supervisory salaries273Utilities382Total fixed overhead costs5,460Total manufacturing overhead costs$14,238Note: The rates for both variable and fixed overhead are based on production of1,097,000 pairs.
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Intermediate Management Accounting Project Details
Exhibit 5
DATE: September 20, 20X4
TO: Charles
President
Brown Boot Company
FROM: Harry
Marketing manager
RE: Design of the Robie Reid hiking boot
I have included the following details of the design and proposed costs for the Robie Reid hiking boot.
Overview
The Robie Reid hiking boot is a modified version of BBC’s Iron Horse work boot designed to be lighter for long-distance walking. The trend in hiking gear is for increased comfort, support and corrective positioning for a well-balanced natural stride. These features are necessary for distance hiking on all terrain. The midsole, which is the key feature of this boot, is air cushioned to allow for better support when hiking. We recommend a slimmer, more flexible shank be used to increase mobility but still provide impact absorption.
Material changes
The basic materials will be similar to the Iron Horse boot; however, to reduce the weight of the boot, a lighter waterproof nylon will replace the leather on the upper part of the boot. The major difference is the composition of the soles; a different mould is used for the rubber on the Robie Reid for better grip in all terrain. A lighter, more flexible shank is also recommended. The midsole is a high-tech composition material, which is a selling feature and a necessary component in the design.
Process changes
Due to the basic nylon composition of the boot, cutting and stitching will not take as long. The cutting and stitching processes for the nylon components can be automated with leased equipment.
Forming will maintain the same process; however, due to the greater synthetic component of the boot, less time is required for this process. A revised processing diagram is provided on the next page.
While much of the processing can take place within the existing facility, additional space will need to be developed for automation equipment. Prices of expansion and equipment follow below.
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Intermediate Management Accounting Project Details
BBC plans to outsource the manufacture of the midsole to Air-Walk Industries. Air-Walk has a patented process for a midsole that will fit the design of the Robie Reid boot. Outsource costs for the midsole are included below.
Finishing time is reduced because the boot exterior is mainly composed of nylon.
Costs
After consulting with the purchasing staff, the following table of costs has been compiled listing the requirement times to manufacture and finish the boot.
The Robie Reid hiking bootBudgeted cost per pairQtyMeasureCost perTotal costDirect materialLeather0.50square metre$21.00$10.5000Nylon0.50square metre$5.002.5000Other lining0.45square metre$8.503.8250Air-cushioned midsole2.00each$2.304.6000Sole2.00each$0.531.0600$22.4850Direct labourCutting0.03hour$25.20$0.7560Stitching0.04hour$25.201.0080Forming0.06hour$25.201.5120Soling0.10hour$25.202.5200Finishing0.03hour$21.500.64500.266.4410Variable manufacturing overheadVariable overhead0.26hour$16.26$4.2800Total variable budgeted manufacturing cost per pair of shoes33.2060(Total costs are rounded to four decimals.)
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Intermediate Management Accounting Project Details
Additional informationLifetime (years)10Proposed selling price per pair$50.00Variable selling and administrative costs specific to the Robie Reidproduct line (per pair)$1.50Fixed overhead cost specific to the production of the Robie Reid$360,000Annual market demand and budgeted sales (pairs)125,000Annual fixed advertising costs$120,000Monthly leasing costs of cutting equipment$1,500Monthly leasing costs of sewing equipment$2,300Renovations required to implement leased equipment (capitalizedand depreciated over 10 years with no salvage value)$672,000Cost of process design, implementation and training1$420,000Additional research and development, product design, patents andtrademarks1$25,000Desired markup on costs20%1 Expensed in the year incurred
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Intermediate Management Accounting Project Details
Exhibit 6
Manufacturing process (with fixed overhead costs and times) — Revised for addition of the Robie Reid hiking boot
DepartmentHours IronHours20X5 fixedHorseRobie Reidoverhead costsCutting — manual0.09$1,500,000Cutting — automated0.03$231,600Stitching — manual0.14$876,000Stitching — automated0.04$241,200Forming0.250.06$1,300,000Soling0.180.10$960,000Finishing0.110.03$824,000Total0.770.26$5,932,80018 / 19
Intermediate Management Accounting Project Details
Exhibit 7
20X5 — Budgeted service department allocation
SERVICEOPERATINGTOTALStitchingCuttingStitchingand CuttingOfficeHumandepartmentdepartmentdepartmentsFormingSolingFinishingServicesResources(manual)(manual)(automated)departmentdepartmentdepartmentBudgetedcosts*$1,300,000$1,200,000$1,500,000$876,000$472,800$1,300,000$960,000$824,0008,432,800Number ofemployees160551201902012010060825Number ofdocuments6,2808,750726,000124,0004,97070,00065,0001,325,0002,330,000DIRECTMETHODBudgetedcost$1,300,000$1,200,000$1,500,000$876,000$472,800$1,300,000$960,000$824,0008,432,800AllocateOfficeServices–$1,300,000407,69469,6342,79139,30936,502744,070—AllocateHumanResources–$1,200,000236,066373,77039,344236,066196,721118,033—$0$0$2,143,760$1,319,404$514,935$1,575,375$1,193,223$1,686,1038,432,800*NOTE: Costs are based on the 20X5 budget. Costs associated with the addition of the Robie Reid hiking boot have been added along with the automated stitching and cutting departments. Office Services costs are allocated based on number of documents and human resources costs are allocated based on number of employees.
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