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