Tugasan Ma 5 2003
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Tugasan Ma 5 2003 as PDF for free.
More details
- Words: 662
- Pages: 5
TUGASAN 5 DDW2243-PENGURUSAN PERAKAUNAN BAB 8: ACTIVITY BASE COSTING
EXERCISE 8.8 Activity
a) Direct labor worker assemble a product.
b) Products are designed by engineers. c) Equipment is set up.
d) Machines are used to shape and cut materials. e) Monthly bills are sent out to regular customers. f) Materials are moved from the receiving dock to production lines. g) All completed units are inspected for defects.
Activity Classificatio n Unit-level
Product -level
Bath -level
Unit-level
Customerlevel
Batch -level
Unit-level
Example of activity measures Providing power to run processing equipment would be a unit-level activity since power tends to consumed in proportion to the number of units produced. Activities such as designing a product, advertising a product. Tasks such as placing purchase order, setting up equipment. Providing power to run processing. Relate to specific customers and include activities such as sales calls, catalog mailings. Tasks such as placing purchase orders, setting up equipment. For examples, providing power to run processing.
EXERCISE 8.9 •
Activity Rate:
Activity Cost Pools
Activity Measure
Machine setups Special processing General factory •
Total (b)
Activity Rate (a / b)
Number of setup
Estimated Overhead Cost(a) $72 000
$400
Machine-hours
$200 000
$5 000
180 per number of setups. 40 machine-hours.
Direct laborhours
$816 000
$24 000
34 direct labor hours.
ABC Cost:
O/H cost for the Hubs:Activity Cost Pools Machine setups Special processing General factory Total
Activity Rate (a) 180 per number of setups. 40 machine-hours. 34 direct labor hours.
Activity (b) 100
ABC Cost (a x b) $18 000
5 000 8 000
$200 000 $272 000 $490 000
Activity (b) 300
ABC Cost (a x b) $54 000
16 000
$544 000 $598 000
Total MOH per unit = $598 000 / $10 000 = $49
O/H cost for the sprockets:Activity Cost Pools Machine setups Special processing General factory Total
Activity Rate (a) 180 per number of setups. 40 machine-hours. 34 direct labor hours.
Total MOH Per unit = $598 000/$40 000
= $14.95 Direct material
+
Direct labor
+
overhead seunit
=
kos produk seunit
Hubs: $32 + (0.80 x $15) + 49 = $93 Sprockets: $18 + (0.40 x $15) + $14.95 = $38.95
EXERCISE 8.10 •
Prepare the first-stage allocation for the ABC study:
Activity cost pools
Opening Accounts
Processing other customer transaction s $32 000
Other activities
Totals
$8 000
Processin g deposits and withdrawa ls $48 750
$16 000
$160 000
$11 259
$3 750
$22 500
$37 500
$75 000
$4 000
0
$8000
$68 000
$80 000
$23 250
$52 500
$62 500
$121 500
$315 000
Teller wages Assistant branch manager salary Branch manager salary Total
EXERCISE 8.11 •
Activity Rate:
Activity cost pools Opening
Total cost $23 250
Total activity 500 new accounts
Activity rate $ 46.50 per new
accounts Processing deposits and withdrawals Processing other customer transactions
opened
account.
$52 500
100 000 deposits and withdrawals processed
$62 500
5000 other customer transactions processed
$ 0.525 per deposit or withdrawal. $12.50 per other customer transaction.
EXERCISE 8.12 •
Overhead cost :
Activity cost
Activity rate
Activity
ABC Cost
pools Order size
$16.85 per direct labor-
200
$3 370
Customer
hour $320.00 per customer
-
0
order $89.00 per testing hour $1090.00 per sales call
4 2
$356 $2 180 $5 906
orders Product testing Selling Total
EXERCISE 8.18 i.
Activity cost pools:
Wages and salaries Others Overhead Cost
Activity Cost Pools Volume Other Customer
Others
Total
Related 120 000
Related 90 000
s Support 60 000
30 000
300 000
30 000
10 000
20 000
40 000
100 000
150 000
100 000
80 000
70 000
400 000
Total
ii.
Activity rate:
Activity cost pools Volume related
Total cost 150 000
Total activity 20 000 DLHs
Activity rate 7.5 per DLHs
Order related Customer support Other
100 000 80 000 70 000
400 orderd
250 per orders
200 customers
400 per
Not applicable
customers Not applicable
EXERCISE 8.8 Activity
a) Direct labor worker assemble a product.
b) Products are designed by engineers. c) Equipment is set up.
d) Machines are used to shape and cut materials. e) Monthly bills are sent out to regular customers. f) Materials are moved from the receiving dock to production lines. g) All completed units are inspected for defects.
Activity Classificatio n Unit-level
Product -level
Bath -level
Unit-level
Customerlevel
Batch -level
Unit-level
Example of activity measures Providing power to run processing equipment would be a unit-level activity since power tends to consumed in proportion to the number of units produced. Activities such as designing a product, advertising a product. Tasks such as placing purchase order, setting up equipment. Providing power to run processing. Relate to specific customers and include activities such as sales calls, catalog mailings. Tasks such as placing purchase orders, setting up equipment. For examples, providing power to run processing.
EXERCISE 8.9 •
Activity Rate:
Activity Cost Pools
Activity Measure
Machine setups Special processing General factory •
Total (b)
Activity Rate (a / b)
Number of setup
Estimated Overhead Cost(a) $72 000
$400
Machine-hours
$200 000
$5 000
180 per number of setups. 40 machine-hours.
Direct laborhours
$816 000
$24 000
34 direct labor hours.
ABC Cost:
O/H cost for the Hubs:Activity Cost Pools Machine setups Special processing General factory Total
Activity Rate (a) 180 per number of setups. 40 machine-hours. 34 direct labor hours.
Activity (b) 100
ABC Cost (a x b) $18 000
5 000 8 000
$200 000 $272 000 $490 000
Activity (b) 300
ABC Cost (a x b) $54 000
16 000
$544 000 $598 000
Total MOH per unit = $598 000 / $10 000 = $49
O/H cost for the sprockets:Activity Cost Pools Machine setups Special processing General factory Total
Activity Rate (a) 180 per number of setups. 40 machine-hours. 34 direct labor hours.
Total MOH Per unit = $598 000/$40 000
= $14.95 Direct material
+
Direct labor
+
overhead seunit
=
kos produk seunit
Hubs: $32 + (0.80 x $15) + 49 = $93 Sprockets: $18 + (0.40 x $15) + $14.95 = $38.95
EXERCISE 8.10 •
Prepare the first-stage allocation for the ABC study:
Activity cost pools
Opening Accounts
Processing other customer transaction s $32 000
Other activities
Totals
$8 000
Processin g deposits and withdrawa ls $48 750
$16 000
$160 000
$11 259
$3 750
$22 500
$37 500
$75 000
$4 000
0
$8000
$68 000
$80 000
$23 250
$52 500
$62 500
$121 500
$315 000
Teller wages Assistant branch manager salary Branch manager salary Total
EXERCISE 8.11 •
Activity Rate:
Activity cost pools Opening
Total cost $23 250
Total activity 500 new accounts
Activity rate $ 46.50 per new
accounts Processing deposits and withdrawals Processing other customer transactions
opened
account.
$52 500
100 000 deposits and withdrawals processed
$62 500
5000 other customer transactions processed
$ 0.525 per deposit or withdrawal. $12.50 per other customer transaction.
EXERCISE 8.12 •
Overhead cost :
Activity cost
Activity rate
Activity
ABC Cost
pools Order size
$16.85 per direct labor-
200
$3 370
Customer
hour $320.00 per customer
-
0
order $89.00 per testing hour $1090.00 per sales call
4 2
$356 $2 180 $5 906
orders Product testing Selling Total
EXERCISE 8.18 i.
Activity cost pools:
Wages and salaries Others Overhead Cost
Activity Cost Pools Volume Other Customer
Others
Total
Related 120 000
Related 90 000
s Support 60 000
30 000
300 000
30 000
10 000
20 000
40 000
100 000
150 000
100 000
80 000
70 000
400 000
Total
ii.
Activity rate:
Activity cost pools Volume related
Total cost 150 000
Total activity 20 000 DLHs
Activity rate 7.5 per DLHs
Order related Customer support Other
100 000 80 000 70 000
400 orderd
250 per orders
200 customers
400 per
Not applicable
customers Not applicable
Related Documents
Tugasan Ma 5 2003
May 2020 6
Ma- Tugasan 3 (2003)
May 2020 2
Tugasan Ma 4 2003
May 2020 4
Ma Tugasan 5
May 2020 9
Tugasan Ma
May 2020 17