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S Weygandt, Managerial Accounting, 8e Help System Announcements CALCULATOR PRINTER VERSION 4 BACK Exercise 4-11 Health R Us,
S Weygandt, Managerial Accounting, de Help System Announcements CALCULATOR PRINTER VERSION « BACK Exercise 4-11 Health R Us,
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Health R Us
Traditional method Amount $ Note
Direct Labor Cost                      71,500.00 A
Predetermined OH Rate 17% B
Overhead cost assigned                      12,155.00 C=A*B
ABC Method D E F=D*E
Activity cost pool Activity Measure ABC Rates Activity used Cost assigned
Material Inspection Pounds                      0.90         6,400.00            5,760.00
In process Inspection Servings                      0.33         9,500.00            3,135.00
FDA certification Orders                   12.00            470.00            5,640.00
Overhead cost assigned         14,535.00
Over cost/ Under cost Amount $ Note
Overhead cost assigned- Traditional method                      12,155.00 See C
Overhead cost assigned- ABC                      14,535.00 See F
Under cost                        2,380.00 G=F-C
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