Question

Oscar Inc, manucure bookcases and use an activity based coming system. Osca's city areas and related data follow (Click the icon to view the activity areas and related data) Oscar produced two styles of bookcases in October the standard bookcase and an unshad bookcase which has lower parts and r Click the icon to view the organes direct mat c t , and other data) es n i ng The total for quan es direct materials cost and other data follow Requirement 1. Compute the manufacturing productos por cach type of ca r for any rere ances) kase instedt Manufactug cost per unit

Answer 1

Calculation of manufacturing cost per unit
	Standard	Unfinished
Direct Material cost	91,000	82,500
Direct labor cost	105,000	75,000
Material Handling	21,000	15,000
Assembly	178,500	127,500
Finishing	31,500	33,750
Total manufacturing cost	427,000	333,750
Number of units	7,000	7,500
Manufacturing cost per unit	61	44.5

B C 1 Calculation of manufacturing cost per unit 2 3 Direct Material cost 4. Direct labor cost 5 Material Handling 6 Assembly 7 Finishing 8 Total manufacturing cost 9 Number of units 10 Manufacturing cost per unit Standard Unfinished 91000 82500 105000 75000 =21000*1 =15000*1 = 10500*17 =7500*17 -4.5*7000 =4.5*7500 =SUM(B3:B7) =SUM(C3:07) 7000 7500 =B8/B9 =C8/C9