5-41 (30-40 mins.) Activity-based costing, cost hierarchy. 1. Super Bookstore Income Statement For the Year Ended 31 December, 2010 Books CDs Café Total Revenues $3,720,480 $2,315,360 $736,216 $6,772,056 Cost of Merchandise 2,656,727 1,722,311 556,685 4,935,723 Cost of Café Cleaning 18,250 18,250 Allocated Selling, General and Administration Costsa (0.300986 × $2,656,727; $1,722,311; $556,685) 799,638 518,392 167,554 1,485,584 Operating…
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