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ABC currently produces product 123, which has direct costs by department as shown in the table...

ABC currently produces product 123, which has direct costs by department as shown in the table below. Calculate the full-absorption reported unit cost of Product 123.

Cost Wafer Fab Wafer Test ICA DWB ICA MTF IC Test Total
Direct Materials $.1135 $.0000 $.3656 $.0429 $.000 $.5220
Direct Labor $.2626 $.0205 $.4764 $.5429 $.6382 $1.9406



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Answer #1

Full Absorbtion Cost per unit Direct materials Wafer Fab ICA DWB ICA MTF IC Test 0.1135 0.3656 0.0429 0.522 Direct Labor Wafer Fab Wafer Test ICA DWB ICA MTF IC Test Cost per Unit 0.2626 0.0205 0.4764 0.5429 0.6382 1.9406 2.4626

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