Latihan 8

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latihan 8-8

activity Direct labor workers assemble a product Product are desingned by engineers Equipment is set up Machines are used to shape and cut material Monthly bills are sent out to regular customers Material are moved from the receiving dock to production lines All completed units are inspected for defects

Act.classificat ion Unit – level Product – level Bacth – level Unit – level Customers – level Bacth – level Unit - level

Examples of act.measures Providing power to run processing eqipment Advertising a product Setting up equipment Providing power to run processing equipment Salles calls Arranging for shipments to customers Providing power to run processing equipment

latihan 8-10

Teller wager Assistant branch Manger salary Branch manger salary total

Openin g acc 23250 10775 0 62500 12150 0

Processin gd and w 104000

Processin g other 32000

3750 -

22500 8000

107750

62500

other 16000

total 160000

37500 68000 12150 0

75000 80000 31500 0

latihan 8-11 Activity costs pool Oprening accounts Processing deposits and withdrawais Processing otehr customer transaction Other actvity

Total cost $23250 107750 62500 121500

Total activity 500 100000

Activity rate $46.60 1.08

5000 Not applicable

12.50 Not applicable

latihan 8-12 Activity cost pools Order saiz Customer orders Product testing Selling

Activity rate R 16.85/DHL R 320.00/C/O R89.00 R1090/OO SALES

activity 200 4 hours 2 sales call

ABC cost $3340 356 2180

total

$5906

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