Abc Costing System (cost Accounting)
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EX-8-7
Particulars
Volume
Batch Processing
Order Processing
Customer Services
Activity
250 D/L hours
2 Batchers
01 order
Not applicable
Total
Production Overhead: Indirect Labor Factory equipment depreciation Factory administration
150.00 1,000.00 25.00
120.00 34.00 14.00
20.00 25.00
-
290.00 1,034.00 64.00
100.00 112.50 1,387.50
40.00 6.00 214.00
160.00 10.00 60.00 275.00
-
300.00 16.00 172.50 1,876.50
General Selling & Admin. Overhead: Wages & Salaries Depreciation Marketing Expenses Total Cost
Product Margin Sales Less: Cost: Direct material Direct Labor Volume related overhead Batch related overhead Order related overhead
(1,000 units x 20) (1,000 units x 8.50) (1,000 units x 6)
20,000.00 8,500.00 6,000.00 1,387.50 214.00 275.00 PRODUCT MARGIN
Customer Margin Product Margin Less: Customer Services
(01 customer x 2,463) Customer Margin
3,623.50 (2,463.00) 1,160.50
(16,376.50) 3,623.50
ex-8-8
Particulars
Volume
Batch Processing
Order Processing
Customer Services
Activity
250 D/L hours
2 Batchers
01 order
Not applicable
Total
Production Overhead: Indirect Labor Factory equipment depreciation Factory administration
150.00 1,000.00 25.00
120.00 34.00 14.00
20.00 25.00
-
290.00 1,034.00 64.00
100.00 112.50 1,387.50
40.00 6.00 214.00
160.00 10.00 60.00 275.00
-
300.00 16.00 172.50 1,876.50
General Selling & Admin. Overhead: Wages & Salaries Depreciation Marketing Expenses Total Cost
Sales Less: Green Cost Direct material
(1,000 units x 20)
20,000.00
(1,000 units x 8.50)
(8,500.00) GREEN MARGIN
Less: Yellow cost Direct Labor Indirect Labor Marketing Expenses
(1,000 units x 6)
11,500.00
6,000.00 290.00 172.50 YELLOW MARGIN
Less: Red Cost Factory equipment depreciation Factory administration Selling and admin wages & salaries Selling and admin depreciation
5,037.50
1,034.00 64.00 300.00 16.00 RED MARGIN
(6,462.50)
(1,414.00) 3,623.50
ex-8-9 Particulars
Volume
Batch Processing
Order Processing
Customer Services
Total
Activity
250 D/L hours
2 Batchers
01 order
01 customer
Production Overhead: Indirect Labor Factory equipment depreciation Factory administration
150.00 1,000.00 25.00
120.00 34.00 14.00
20.00 25.00
150.00
290.00 1,034.00 214.00
100.00 112.50 1,387.50
40.00 6.00 214.00
160.00 10.00 60.00 275.00
1,600.00 38.00 675.00 2,463.00
1,900.00 54.00 847.50 4,339.50
General Selling & Admin. Overhead: Wages & Salaries Depreciation Marketing Expenses Total Cost
ACTION ANALYSIS - CUSTOMER MARGIN Sales Less: Green Cost Direct material
(1,000 units x 20)
20,000.00
(1,000 units x 8.50)
(8,500.00) GREEN MARGIN
Less: Yellow cost Direct Labor Indirect Labor Marketing Expenses
(1,000 units x 6)
11,500.00
6,000.00 290.00 847.50 YELLOW MARGIN
Less: Red Cost Factory equipment depreciation Factory administration Selling and admin wages & salaries Selling and admin depreciation
4,362.50
1,034.00 214.00 1,900.00 54.00 RED MARGIN
(7,137.50)
(3,202.00) 1,160.50
Particulars
Volume
Batch Processing
Order Processing
Customer Services
Activity
250 D/L hours
2 Batchers
01 order
Not applicable
Total
Production Overhead: Indirect Labor Factory equipment depreciation Factory administration
150.00 1,000.00 25.00
120.00 34.00 14.00
20.00 25.00
-
290.00 1,034.00 64.00
100.00 112.50 1,387.50
40.00 6.00 214.00
160.00 10.00 60.00 275.00
-
300.00 16.00 172.50 1,876.50
General Selling & Admin. Overhead: Wages & Salaries Depreciation Marketing Expenses Total Cost
Product Margin Sales Less: Cost: Direct material Direct Labor Volume related overhead Batch related overhead Order related overhead
(1,000 units x 20) (1,000 units x 8.50) (1,000 units x 6)
20,000.00 8,500.00 6,000.00 1,387.50 214.00 275.00 PRODUCT MARGIN
Customer Margin Product Margin Less: Customer Services
(01 customer x 2,463) Customer Margin
3,623.50 (2,463.00) 1,160.50
(16,376.50) 3,623.50
ex-8-8
Particulars
Volume
Batch Processing
Order Processing
Customer Services
Activity
250 D/L hours
2 Batchers
01 order
Not applicable
Total
Production Overhead: Indirect Labor Factory equipment depreciation Factory administration
150.00 1,000.00 25.00
120.00 34.00 14.00
20.00 25.00
-
290.00 1,034.00 64.00
100.00 112.50 1,387.50
40.00 6.00 214.00
160.00 10.00 60.00 275.00
-
300.00 16.00 172.50 1,876.50
General Selling & Admin. Overhead: Wages & Salaries Depreciation Marketing Expenses Total Cost
Sales Less: Green Cost Direct material
(1,000 units x 20)
20,000.00
(1,000 units x 8.50)
(8,500.00) GREEN MARGIN
Less: Yellow cost Direct Labor Indirect Labor Marketing Expenses
(1,000 units x 6)
11,500.00
6,000.00 290.00 172.50 YELLOW MARGIN
Less: Red Cost Factory equipment depreciation Factory administration Selling and admin wages & salaries Selling and admin depreciation
5,037.50
1,034.00 64.00 300.00 16.00 RED MARGIN
(6,462.50)
(1,414.00) 3,623.50
ex-8-9 Particulars
Volume
Batch Processing
Order Processing
Customer Services
Total
Activity
250 D/L hours
2 Batchers
01 order
01 customer
Production Overhead: Indirect Labor Factory equipment depreciation Factory administration
150.00 1,000.00 25.00
120.00 34.00 14.00
20.00 25.00
150.00
290.00 1,034.00 214.00
100.00 112.50 1,387.50
40.00 6.00 214.00
160.00 10.00 60.00 275.00
1,600.00 38.00 675.00 2,463.00
1,900.00 54.00 847.50 4,339.50
General Selling & Admin. Overhead: Wages & Salaries Depreciation Marketing Expenses Total Cost
ACTION ANALYSIS - CUSTOMER MARGIN Sales Less: Green Cost Direct material
(1,000 units x 20)
20,000.00
(1,000 units x 8.50)
(8,500.00) GREEN MARGIN
Less: Yellow cost Direct Labor Indirect Labor Marketing Expenses
(1,000 units x 6)
11,500.00
6,000.00 290.00 847.50 YELLOW MARGIN
Less: Red Cost Factory equipment depreciation Factory administration Selling and admin wages & salaries Selling and admin depreciation
4,362.50
1,034.00 214.00 1,900.00 54.00 RED MARGIN
(7,137.50)
(3,202.00) 1,160.50
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