Ma Tugasan 5
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- Words: 128
- Pages: 2
i)Alphas iii)Zebas
ii)Betas
1000x43 machine hours machine hours
3400x30 machine hours
=43000 =15000
600x25
=102000
Kadar overhead:€ LOH € anggaran machine hours 960000 15000 = 64 machine hour
Direct Material Direct Labour Manufacturing overhead
Alpha 680 900 2752
Betas 300 560 1920
Zebas 730 850 1600
4332
2780
3180
A Overhead dollars 170000 320000
B Activity level 34 400 Eng. change
C Activity Cost 5000 800
470000
5000 units
94
Betas
Zebas
2) Activity Machine Setups Engineering change Impaction & pocking 3) Alpha
Direct material Direct labour Manufacturing overhead Machine setups Engineering changes Inspection & packing Total ABC kos seunits 7000 Traditional 3180
(1000) 680000 900000
(34000) 1020000 1904000
(600) 438000 510000
5000 140000
30600 27200
12000 240000
1000000
11560000
3000000
2725000
14541800
4200000
2725000 4332
4277 2780
ii)Betas
1000x43 machine hours machine hours
3400x30 machine hours
=43000 =15000
600x25
=102000
Kadar overhead:€ LOH € anggaran machine hours 960000 15000 = 64 machine hour
Direct Material Direct Labour Manufacturing overhead
Alpha 680 900 2752
Betas 300 560 1920
Zebas 730 850 1600
4332
2780
3180
A Overhead dollars 170000 320000
B Activity level 34 400 Eng. change
C Activity Cost 5000 800
470000
5000 units
94
Betas
Zebas
2) Activity Machine Setups Engineering change Impaction & pocking 3) Alpha
Direct material Direct labour Manufacturing overhead Machine setups Engineering changes Inspection & packing Total ABC kos seunits 7000 Traditional 3180
(1000) 680000 900000
(34000) 1020000 1904000
(600) 438000 510000
5000 140000
30600 27200
12000 240000
1000000
11560000
3000000
2725000
14541800
4200000
2725000 4332
4277 2780
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