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Units planned for production Material moves per product line Purchase orders per product line Direct labor hours per product

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Answer #1
b1
One Mobile safe 528 per unit
One Walk in safe 1408 per unit
Workings:
Material handling cost 176000
Divide by Materials moves 500 =300+200
Activity rate 352
Material handling cost assigned:
Mobile safe Walk in safe
Materials moves 300 200
X Activity rate 352 352
Material handling cost assigned 105600 70400
Divide by Units produced 200 50
Material handling cost per unit 528 1408
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