ALPHA Direct material $680 Direct labor 900 lbh Manufacturing $55.9 overhead MOHD AFIQ BIN MOHD NAWI 890606-03-5927 KUIZ
BETA
ZEBAS
$300 560 lbh $198.56
$730 850 lbh $380.77
1) Alpha =1000 x 0.47 =470 Beta =3400 x 1.67 =5678 Zebas= 600 x 3.2 =1920 $1635.90
$1058.56
$1960.77
2)
Machine setup Engineering changes Inspection & packing
OVERHEAD DOLLAR $170000 $320000
ACTIVITY
ACTIVITY RATE
34 setup 400 eng changes
$5000 $800
$470000
5000 units
$94
ALPHA(1000) $680000 $900000 $25000
BETA(3400) $2312000 $1904000 $45000
ZEBAS(600) $408000 $510000 $100000
$112000
$6400
$201600
$94000
$319600
$56400
$1811000
$4587000
$1276000
3) Direct material Direct labor Manufacturingmachine setup Engineering changes Inspection & packing Total cost
Kos seunit $2126.67
$1811
$1349.12