ANSWER:
As per the given Question
1 | |||
Activity cost pool | Activity rate | ||
Machine setups | 112 | per setup | =40320/360 |
Special processing | 37 | per MH | =281200/7600 |
General Factory | 10 | per DLH | =738000/73800 |
2 | |||
Rims | Posts | ||
Machine setups | 21280 | 19040 | |
Special processing | 281200 | 0 | |
General Factory | 228000 | 510000 | |
Total overhead | 530480 | 529040 | |
Divide by units | 38000 | 170000 | |
Overhead per unit | 13.96 | 3.11 | |
Rims | Posts | ||
Direct materials | 15.00 | 8.00 | |
Direct labour | 9.60 | 4.80 | |
Overhead per unit | 13.96 | 3.11 | |
Unit cost | 38.56 | 15.91 |
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