Tugasan 5

Question 8-8

a)number of direct labor-hours b)Numbers of product designed c)Number of set up d)Machines hours e)Number of bill f)number of batch g)number of inspected Witt

Question 8-9 a)Direct Material hubs =32x10000 =320000 Sprockets =18 x 40000 =720000 b)Direct Labor hubs =0.80x$15 =$12 Sprockets =0.40x15 =$6 Question 8-10 Opening Accounts

Teller Wages Assistant

Pro.dep and withdraw als

8000

104000

11250

3750

Processin Other g other activities customer transactio ns 32000 16000 22500

37500

Totals

160000 75000

as branch Manager salary Branch manager salary

4000

0

8000

68000

80000

315000 Question 8-11 Activity Opening Accounts Processing deposits and withdrawals Processing other customer transactions

a Total activity 500 new accounts opened 100000 deposits and withdrawals processed 5000 other customer transactions processed

b Lowest cost 26.75 per new account $1.24 per deposit

Activity mean sure 200 direct labor 4 hours of product testing 2 sell sales call

Activity rate

11.86 per other customers

a/b $18.69 $80645.16 421.59

Question 8-12 Activity cost pool Order size Product testing selling

$16.85 $89.00 $1090.00

Total over led cost $3370.00 $356.00 $2180.00 $5906 $5906 320 =$18.46

Question8-18 i)

Wages and

volume Related 120000

order related 900000

customer support 60000

other 30000

total 300000

salaries Other overhead cost

30000

10000

20000

40000

100000

150000

100000

80000

70000

400000

ii) Activity cost pools Volume related Order Related costumer other

a Total cost

b Total activity

a/b Act. Rate

$150000 $100000 $80000 $70000

20000 DLHS 400 order 200 customer Not applicable

7.5 250 400 -