Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Activity
Cost Pool
Cost Driver
Cost Driver
Quantity Pool Rate
Product Line
Production Run
100
Set Up
machinary
Maintain
Records
Machine
Related
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
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
1086000
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