Homework Answers
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| Hummingbird | |||||
| For Product B | A | B | C=A*B | D=C/4000 units | |
| Activity cost pool | Activity Measure | Activity usage | ABC rates | Cost allocated | Cost allocated per unit |
| Materials | Material moves | 1,700.00 | 3.00 | 5,100.00 | 1.28 |
| Assembling | Direct labor Hours | 325.00 | 10.00 | 3,250.00 | 0.81 |
| Packaging | Finished Units | 4,000.00 | 1.00 | 4,000.00 | 1.00 |
| Total Cost assigned | 12,350.00 | 3.0875 | |||
| So answer is $ 3.0875. |
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find per unit overhead costs (indirect cost) for product
b
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