Homework Answers
1) Overhead rate
| Activity rate | |
| Material handling (33440/760) | 44 per move |
| Machine maintenance (25920/72000) | 0.36 per MH |
2) Overhead assigned
| Product A | Product B | |
| Material handling | 26840 | 6600 |
| Machine maintenance | 15048 | 10872 |
| Total | 41888 | 17472 |
3) Activity proportion
| Product A | Product B | |
| Material handling | 26840 | 6600 |
| Machine maintenance | 25920/72000*41800 = 15048 | 10872 |
| Total overhead assigned | 41888 | 17472 |
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