Tutorial Chapter 8
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TUTORIAL ( CHAPTER 8 ) 8.8) ACTIVITY a) DL worker assemble a product b) product are desingned by engineers c) equipment is set up d) machines are used to shape & cut materials e) monthly bills are sent out to regular customer f) materials are moved from the receiving dock to product lines g) all completed units are inspected for detects
ACTIVITY CLASSIFICATION Unit-level
EXAMPLES OF ACTIVITIES MEASURE
Product -level
Desingning of product
Batch-level Unit-level
Setting up equipment
Customer-level Batch-level Unit-level
8.9) 1) ACTIVITY a)MACHINE SETUPS b)SPECIAL PROCESSING c)GENERAL FACTORY
ESTIMSTED OH COST $72 000
TOTAL ACTIVITY
RATE
400
$180
$200 000
5000
$40
$816 000
24 000
$34
RATE
ACTIVITY
ABC COST
$180 40 34
100 5000 8000
$18000 200 000 272 000 $490 000
2) OH COST HUBS : ACTIVITY COST POOL a)M.S b)S.P c)G.F TOTAL OH COST
3) OH COST SPROCKETS : ACTIVITY COST POOL a)M.S b)S.P c)G.F TOTAL OH COST
RATE
ACTIVITY
ABC COST
$180 40 34
300 16000
$54000 $544000 $598000
PRODUCT COST : DM DL MOH UNIT PRODUCT COST
HUBS $32 12 49 $93
SPROCKTES $18 6 14.95 $38.95
8.10) DISTRIBUTION OF RESOURCES CONSUMPTION ACROSS ACTIVITIES OC PD&W POAT OA TOTALS a)TW $8000 $104000 $32000 $16000 $160000 b)ABMS 11250 3750 22500 37500 75000 c)BMS 4000 8000 68000 80000 TOTAL $23250 $107750 $62500 $121500 $315000 COST 8.11) ACTIVITY OA PD&W POCT
TOTAL COST $23250 107750 62500
TOTAL ACTIVITY 500 100000 5000
ACTIVITY RATE $46.50 1.08 12.50
ACTIVITY
ACTIVITY RATE
COST (ABC)
200 4 2
R16.85 320 89 1090
R3370 356 2180 R5906
8.12) ACTIVITY COST POOL a)OS b)CO c)PT d)S COST OH
8.18) 1)
A)WAGES & SALARIES B) OTHER OH COST T/COST
VOLUME RELATED $120 000
ORDER RELATED $90 000
CUSTOMER OTHER SUPPORT $60 000 $30 000
TOTAL
30 000
10 000
20000
40 000
100 000
$150 000
$100000
$80 000
$70 000
$ 300 000
2) ACTIVITY COST POOL a)VR b)OR c)CS d)O
TOTAL COST
ACTIVITY
RATE
$150 000 100 000 80 000 70 000
20 000 DLHs 400 orders 200 customers Not applicables
$7.5/DLHs $250/orders $400/customer Not applicables
ACTIVITY
RATE
COST
20(10×2) 1 -
$7.5 250 400
$150 250 $400
3) ACTIVITY COST POOL VR OR CS 4) SALES COST; DM DL VOLUME RELATED OH ORDER RELATED OH CUSTOMER S OH CUSTOMER MARGIN
$3000 $1800 500 150 250 $2700 $300
ACTIVITY CLASSIFICATION Unit-level
EXAMPLES OF ACTIVITIES MEASURE
Product -level
Desingning of product
Batch-level Unit-level
Setting up equipment
Customer-level Batch-level Unit-level
8.9) 1) ACTIVITY a)MACHINE SETUPS b)SPECIAL PROCESSING c)GENERAL FACTORY
ESTIMSTED OH COST $72 000
TOTAL ACTIVITY
RATE
400
$180
$200 000
5000
$40
$816 000
24 000
$34
RATE
ACTIVITY
ABC COST
$180 40 34
100 5000 8000
$18000 200 000 272 000 $490 000
2) OH COST HUBS : ACTIVITY COST POOL a)M.S b)S.P c)G.F TOTAL OH COST
3) OH COST SPROCKETS : ACTIVITY COST POOL a)M.S b)S.P c)G.F TOTAL OH COST
RATE
ACTIVITY
ABC COST
$180 40 34
300 16000
$54000 $544000 $598000
PRODUCT COST : DM DL MOH UNIT PRODUCT COST
HUBS $32 12 49 $93
SPROCKTES $18 6 14.95 $38.95
8.10) DISTRIBUTION OF RESOURCES CONSUMPTION ACROSS ACTIVITIES OC PD&W POAT OA TOTALS a)TW $8000 $104000 $32000 $16000 $160000 b)ABMS 11250 3750 22500 37500 75000 c)BMS 4000 8000 68000 80000 TOTAL $23250 $107750 $62500 $121500 $315000 COST 8.11) ACTIVITY OA PD&W POCT
TOTAL COST $23250 107750 62500
TOTAL ACTIVITY 500 100000 5000
ACTIVITY RATE $46.50 1.08 12.50
ACTIVITY
ACTIVITY RATE
COST (ABC)
200 4 2
R16.85 320 89 1090
R3370 356 2180 R5906
8.12) ACTIVITY COST POOL a)OS b)CO c)PT d)S COST OH
8.18) 1)
A)WAGES & SALARIES B) OTHER OH COST T/COST
VOLUME RELATED $120 000
ORDER RELATED $90 000
CUSTOMER OTHER SUPPORT $60 000 $30 000
TOTAL
30 000
10 000
20000
40 000
100 000
$150 000
$100000
$80 000
$70 000
$ 300 000
2) ACTIVITY COST POOL a)VR b)OR c)CS d)O
TOTAL COST
ACTIVITY
RATE
$150 000 100 000 80 000 70 000
20 000 DLHs 400 orders 200 customers Not applicables
$7.5/DLHs $250/orders $400/customer Not applicables
ACTIVITY
RATE
COST
20(10×2) 1 -
$7.5 250 400
$150 250 $400
3) ACTIVITY COST POOL VR OR CS 4) SALES COST; DM DL VOLUME RELATED OH ORDER RELATED OH CUSTOMER S OH CUSTOMER MARGIN
$3000 $1800 500 150 250 $2700 $300
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