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buyGasCo Corporation case analysis Introduction The BuyGasCo Corporation case study is analyzed The analysis focuseson three questions and issues The questions and issues addressed are asfollows Why do you believe the judge chose the plaintiff\'s costing approach over the defendant\'s Explain why Dr Humboldt\'s analysis included the cost of a hypothetical kiosk Explain why Dr Humboldt\'s ABC analysis yields a result between the extremes of the other two costing approaches that had been used in the earlier court hearing Probable Explanation for

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B., & Moore, R. The important difference between thetwo analyses was in the attribution of indirect costs to specific products(Barton, MacArthur, & Moore, 2 5). The strong likelihood is that the judge accepted the indirect costattribution approach of the plaintiff because this approach providedgreater precision in the linkage of indirect costs to specific products.The approach adopted by the plaintiff did a better job in moderating theproblem of cross-product cost subsidization (Wazzan & Frech, 2 9). Thecontention that sales of the regular gasoline product require greaterindirect resource use is easily justified. The distribution of indirect costs in theHumboldt analysis (a) applied the prorated method to labor costs and tokiosk costs, while (b) allocated gasoline dispensing costs equally acrossthe three gasoline grades. (2 9, Fall). All three approachedaccepted to same level for total indirect costs. ReferencesBarton, T. Managerial accounting. Allocating costs in Ninth Circuit predatory pricing cases: Marsann Co. There was no disagreement between the parties with respect to thetotal amount of indirect costs that would be attributed to the three gradesof gasoline products. v. > Explain why Dr. Humboldt's ABC analysis yields a result between the extremes of the other two costing approaches that had been used in the earlier court hearing. C. The hybrid allocation structure applied by Dr.Humboldt provided pricing outcomes that were between the extremes definedby (a) the Company analysis and (b) the plaintiff analysis. and its problematic progeny, Inglis v. H., Noreen, E., & Brewer, P. E., III. > Explain why Dr. Humboldt's analysis included the cost of a hypothetical "kiosk". Probable Explanation for the Judge's Acceptance of the Plaintiff's Costing Approach In traditional, conventional, cost accounting, direct costs areconsidered to be traceable directly to specific products (Garrison, Noreen,& Brewer, 2 4). The reason for this outcome lies inthe variation in the three methods of analysis. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. The development of imputed costs is aneffective approach to the development of greater precision in relation tothe costs that are associated with specific functions within an otherwiseinseparable cost structure. L. (2 5, November). In the BuyGasCo Corporation predatory pricing case,BuyGasCo Corporation applied a single indirect cost attribution rate acrossall products, where the plaintiff analysis was based on the application ofindirect cost attributions on a product-specific basis (Barton, MacArthur,& Moore, 2 5). [pic] P., & Frech, H. Matsushita. The distribution of indirect costs in theanalysis provided by the plaintiff allocated indirect costs on a proratedbasis based on the proportion of product-specific (gasoline grade) unitssold to total units sold. New York, NY:Wazzan, C. (2 4). buyGasCo Corporation: case analysis Introduction The BuyGasCo Corporation case study is analyzed. Issues in Accounting Education, 2 (4), 341-357.Garrison, R. The development of imputed kiosk cost data allows a determinationof the indirect cost structure of selling gasoline within a framework thatconsiders (a) labor costs, (b( kiosk costs, and (c) dispensing costs. (11th ed.). In this particular instance, Dr. Humboldt'sanalysis provided a more precise determination of the structure of theoverall level of indirect costs that should be attributed to the gasolineproduct. The analysis focuseson three questions and issues. In traditional, conventional, cost accounting, indirect product costsare charged to specific products at rates developed through the applicationof a predetermined cost allocation policy (Garrison, Noreen, & Brewer,2 4). Explanation of Why the Humboldt Findings Were Between the Extremes Defined by Defendant and Plaintiff Findings The product-specific costs developed by Dr. Humboldt were at a levelbetween those of the BuyGasCo Corporation analysis and those include in theanalysis put forward by the plaintiff. The distribution ofindirect costs in the BuyGasCo Corporation allocated indirect costs equallyacross the three gasoline grades. Antitrust Bulletin, 54(3), 651-681. BuyGasCo Corporation, however, divided those by thetotal units of gasoline products sold the developed a single indirect costrate. Such policies for indirect cost attribution may provide fordevelopment of indirect cost attribution rates by (a) specific product orby (b) a single rate that is applied across all products (Garrison, Noreen,& Brewer, 2 4). The plaintiff, in contrast, based product (gasoline grade) indirectcost attribution rates on the ratio of gasoline product units sold for aspecific product divided by total gasoline product units sold. Continental Baking and Thales v. Brammall, Inc. The questions and issues addressed are asfollows: > Why do you believe the judge chose the plaintiff's costing approach over the defendant's? Explanation of Imputing the Cost of a Hypothetical Kiosk in the Humboldt Analysis The application of the procedure of developing an imputed cost of agasoline service kiosk necessarily required a hypothetical analysis becauseBuyGasCo Corporation does not operate stand-alone gasoline sales centers.Rather, all sales centers include gasoline sales kiosk, as well asconvenience store sales facilities. In the BuyGasCo Corporation case, the BuyGasCo Corporationanalysis and in the alternative analysis submitted by the plaintiff in thepredatory pricing case accounted for direct costs in accordance with theprinciple that such costs should be traceable directly to specific products(Barton, MacArthur, & Moore, 2 5). L., MacArthur, J.

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