Ma-activity Based Costing
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1. The cost of each product using a plant- wide rate based on machine hours :
Total budgeted machine hours = 160, 000 Total budgeted overhead dollar = $ 960, 000 Overhead rate = total budgeted overhead dollars / total budgeted machine hours $ 960, 000 / 160, 000 MH = $ 6. 00 per MH
43 X $ 6 per MH = $ 258 30 X $ 6 per MH = $ 180 25 X $ 6 per MH = $ 150 ITEM Direct material Direct labor Manufacturing overhead Total unit coast
ALPHAS $ 680 $ 900
BETAS $ 300 $ 560
ZEBAS $ 730 $ 850
$ 258
$ 180
$ 150
$ 1, 838
$ 1, 040
$ 1, 730
2. Activity rate for setup, engineering changes, inspection & packing :
ACTIVITY Machine setups Engineering changes Inspection & packing
BUDGETED OVERHEAD DOLLAR
ESTIMATED ACTIVITY
ACTIVITY COST RATE
$ 170, 000
34 setup
$ 5000 per setup
$ 320, 000
400 changes
$ 800 per change
$ 470, 000
5, 000 unit
$ 94 per unit
3. Cost out the three product using an activity-based costing :
COST ITEM
ALPHAS
BETAS
ZEBAS
Direct material
680, 000
1, 020 000
438, 000
Direct labor
900, 000
1, 904 000
510, 000
Manufacturing overhead : Machine setup: 5 x $ 5000 per setup
25 , 000
9 x $ 5000 per setup
45, 000
20 x $ 5000 per setup
100, 000
Engineering changes: 140 x $ 800 per changes
112, 000
8 x $ 800 per changes
6, 400
252 x $ 800 per changes
201, 600
Inspection & packing 1000 x $ 94 per unit 3, 400 x $ 94 per unit 600 x $ 94 per unit
94, 000 319, 600 56, 400
Total manufacturing cost unit
$ 1, 811 000
$ 3, 295 000
$ 1, 306 000
Total unit produced
1, 000
3, 400
600
Total cost per unit
$ 1, 811
$ 969. 12
$ 2, 176.66
Total budgeted machine hours = 160, 000 Total budgeted overhead dollar = $ 960, 000 Overhead rate = total budgeted overhead dollars / total budgeted machine hours $ 960, 000 / 160, 000 MH = $ 6. 00 per MH
43 X $ 6 per MH = $ 258 30 X $ 6 per MH = $ 180 25 X $ 6 per MH = $ 150 ITEM Direct material Direct labor Manufacturing overhead Total unit coast
ALPHAS $ 680 $ 900
BETAS $ 300 $ 560
ZEBAS $ 730 $ 850
$ 258
$ 180
$ 150
$ 1, 838
$ 1, 040
$ 1, 730
2. Activity rate for setup, engineering changes, inspection & packing :
ACTIVITY Machine setups Engineering changes Inspection & packing
BUDGETED OVERHEAD DOLLAR
ESTIMATED ACTIVITY
ACTIVITY COST RATE
$ 170, 000
34 setup
$ 5000 per setup
$ 320, 000
400 changes
$ 800 per change
$ 470, 000
5, 000 unit
$ 94 per unit
3. Cost out the three product using an activity-based costing :
COST ITEM
ALPHAS
BETAS
ZEBAS
Direct material
680, 000
1, 020 000
438, 000
Direct labor
900, 000
1, 904 000
510, 000
Manufacturing overhead : Machine setup: 5 x $ 5000 per setup
25 , 000
9 x $ 5000 per setup
45, 000
20 x $ 5000 per setup
100, 000
Engineering changes: 140 x $ 800 per changes
112, 000
8 x $ 800 per changes
6, 400
252 x $ 800 per changes
201, 600
Inspection & packing 1000 x $ 94 per unit 3, 400 x $ 94 per unit 600 x $ 94 per unit
94, 000 319, 600 56, 400
Total manufacturing cost unit
$ 1, 811 000
$ 3, 295 000
$ 1, 306 000
Total unit produced
1, 000
3, 400
600
Total cost per unit
$ 1, 811
$ 969. 12
$ 2, 176.66
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