Kuiz

KUIZ 1. Calculate the cost of each product using a plant-wide overhead rate based on machine hours. Answer : Alphas = 1000x63jbl = 63,000 Betas = 3400x80jbl = 272,000 Zebas = 600x105jbl = 63,000 Overhead Rate= 960,000 398,000 =2.41 Item D.Material D.Labor MOH Total

Alphas 680 900 151.83 1731.83

Betas 300 560 192.8 1052.8

Zebas 730 850 253.05 1833.05

2. Calculate the activity cost rates for (1) setups,(2) engineering changes and (3) inspection and packing. Answer: Item M.Setups E.Changes I.&Packing

O.head dollars $170,000 $320,000 $470,000

Activity Levels 34 setups 400 E.changes 500 units

Activity Cost 5000 800 94

3. Cost out the three products using an activity-based costing system. Answer : Item D.Materials D.Labor MOH M.Setups E.Changes I. & Packing Total

Alphas (1,000) 680,000 900,000

Betas(3,400) 1,020,000 1,904,000

Zebas(600) 438,000 510,000

25,000 112,000 94,000 1,811,000

45,000 6,400 319,600 3,295,000

100,000 201,600 56,400 358,000

Kos Seunit :

$ 1,811

$ 969.12

$ 596.67

Tradisional :

$ 1731.83

$ 1052.8

$ 1833.05