Q | |||||||
Traditional Costing | |||||||
Product Blue | Product Red | Total | |||||
Total Direct Labour Hours | 3,600 | 2,700 | 6,300 | ||||
Direct Labour Rate / Hour | 20 | ||||||
Total Overheads | 380,000 | ||||||
1 | Overhead Rate / Hour | 60.32 | |||||
Direct Labour Hours per unit | 6 | 3 | |||||
2 & 3 | Overhead Rate / Unit | 361.90 | 180.95 | ||||
Total Product Cost per unit | |||||||
Direct Material | 90.00 | 120.00 | |||||
Direct Labour | 120.00 | 60.00 | |||||
Overheads | 361.90 | 180.95 | |||||
4 & 5 | Total | 571.90 | 360.95 | ||||
Activity Based Costing | |||||||
Product Blue | Product Red | Total | |||||
Production Units | 600 | 900 | 1,500 | ||||
Total Direct Labour Hours | 3,600 | 2,700 | 6,300 | ||||
Machine Set up | 300 | 800 | 1,100 | ||||
General Factory | 4,700 | 4,500 | 9,200 | ||||
Overheads | |||||||
Labour Related | DLH | 80,000 | 45,714 | 34,286 | 80,000 | ||
Machine Set Ups | Set Ups | 32,000 | 8,727 | 23,273 | 32,000 | ||
General Factory | MHs | 268,000 | 136,913 | 131,087 | 268,000 | ||
Total Overheads | 191,355 | 188,645 | 380,000 | ||||
6 & 7 | Overhead Rate per unit | 318.92 | 209.61 | ||||
Total Product Cost per unit | |||||||
Direct Material | 90.00 | 120.00 | |||||
Direct Labour | 120.00 | 60.00 | |||||
Overheads | 318.92 | 209.61 | |||||
8 & 9 | Total Product Cost per unit | 528.92 | 389.61 | ||||
points) Accurso, Inc., manufactures and sells two products: Product Blue and Product Red. Data concerning the...
Accurso, Inc., manufactures and sells two products: Product Blue and Product Red. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: PRODUCTION (# of units) DL HOURS PER UNIT TOTAL DIRECT LABOR HOURS Product Blue 3,600 Product Red 2,700 TOTAL 6,300 The direct labor rate is $20.00 per DLH. The direct materials cost per unit for each product is given below: 600 900 6 3 1,500 Product...
Reitler, Inc., manufactures and sells two products: Product A2 and Product N7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product A2 100 7.0 700 Product N7 800 9.0 7,200 Total direct labor-hours 7,900 The direct labor rate is $26.80 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost...
- Thingvold, Inc., manufactures and sells two products Product W8 and Product concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below Direct Labor Expected Hours Per Total Direct Production Unit Labor-Hours Product W8 500 7.0 3,00 Product TO 800 6,0 4.800 Total direct labor-hours 8,300 The direct labor rate is $24.80 per DLH. The direct materials cost per unit for each product is given below Direct Materials Cost...
3 SMavery, Inc., manufactures and sells two products: Product E1 and Product A7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Labor- Hours Per Expected Production 800 300 Unit Product Ei Product A7 Total Direct Labor- Hours 4,000 600 4,600 5.0 2.0 Total direct labor-hours The direct labor rate is $18.40 per DLH. The direct materials cost per unit for each product is given below:...
Mckenny, Inc., manufactures and sells two products: Product P9 and Product X2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production 200 100 Direct Labor- Hours Per Unit 6.0 5.0 Total Direct Labor- Hours 1,200 500 1,700 Product P9 Product x2 Total direct labor-hours The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $140.60 for Product P9 and $107.50...
Welskopf, Inc., manufactures and sells two products Product E6 and Product 32. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below ed Direct Labor- Hours Per Unit 5.0 7.0 Expected Production 600 900 Total Direct Labor- Hours 3,000 6,300 9,300 Product E6 Product J2 Total direct labor-hours The direct labor rate is $18.10 per DLH. The direct materials cost per unit for each product is given below:...
Eliezrie, Inc., manufactures and sells two products: Product G8 and Product O0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product G8 750 5.5 4,125 Product O0 350 2.5 875 Total direct labor-hours 5,000 The direct labor rate is $22.60 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost...
Lillich, Inc., manufactures and sells two products: Product U6 and Product R5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product U6 710 9.1 6,461 Product R5 1,090 6.1 6,649 Total direct labor-hours 13,110 The direct labor rate is $27.20 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost...
Lillich, Inc., manufactures and sells two products: Product U6 and Product R5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product U6 750 9.5 7,125 Product R5 1,120 6.5 7,280 Total direct labor-hours 14,405 The direct labor rate is $27.60 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost...
Howden, Inc., manufactures and sells two products: Product P5 and Product 59. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: 7.0 Expected Direct Labor Total Direct Production Hours Per Unit Labor Hours Product P5 300 2,100 Product S9 900 4.0 3,600 Total direct labor hours 5,700 The direct labor rate is $25.70 per DLH. The direct materials cost per unit for each product is given below:...