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Activity

Activity
Cost Pool

Cost Driver

Cost Driver
Quantity Pool Rate

Product Line

Production Run

1494000 Production Runs

100

Set Up
machinary

1812000 labor Hours

450 4026.6667 Paste


Duo gel
Micro beads
Total

Maintain
Records

906000 pounds of product

Machine
Related

1086000 Machine Hours

Grand total

5298000

14940 Paste
Duo gel
Micro beads
Total

1200000

0.755 Paste
Duo gel
Micro beads
Total

12000

90.5 Paste
Duo gel
Micro beads
Total

Cost Driver activity


qty for
cost for
product
product
line
line

40
30
30
100

597600
448200
448200
1494000

100 402666.67
150
604000
200 805333.33
450 1812000

product
line
production
volume

500000
400000
300000

activity
cost per
unit of
product

1.1952
1.1205
1.494

500000 0.8053333
400000
1.51
300000 2.6844444

500000
400000
300000
1200000

377500
302000
226500
906000

500000
400000
300000

0.755
0.755
0.755

5000
4000
3000
12000

452500
362000
271500
1086000

500000
400000
300000

0.905
0.905
0.905

4212000

Paste

Gel

Micro bead

Production
Volume in
Pounds

500000

400000

300000

Direct Material

1040000

1152000

1080000

Direct Labor

1300000

1152000

1080000

Total Direct
Cost

2340000

2304000

2160000

100

100

100

5000

4000

3000

40

30

30

Machine Hours
per product
unit
Total machine
Hours
Production
Runs

Activity 1
Production run
40%
2649000
40%
927000
10%
636000

Activity Cost Pool


indirect Labor
Fringe Benefit
IT
machinary Depriciation
Machinary maintenence
Energy

1086000

Activity Cost Pool

5298000

0.0%

Activity 2 Activity 3
Setup
Recordkeeping
40%
20%
40%
20%
60%
30%
0.0%

1494000 1812000

0.0%

906000

Actvity 4
Machine

1086000

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