1. a.

Determine the company's predertermined overhead rate the using direct labor cost as the single cost driver
total manufacturing overhead cost
Direct labor cost
Single cost driver

1.b. Determine the full produk cost and selling prices of one pound of mona loa coffe and one pound of malaysian coffe.

Mona Loa
Direct material $ 3.20
Direct labor $ 0.30
Over head (Direct labor x Single cost driver) $ 1.50
Full Product cost $ 5.00
30% markup $ 1.50
Selling Price $ 6.50

2.a Depelop a new product cost, using and activity-based approach, for one pound of Mona Loa and one pound of malay
Activity Cost Driver Bugedeted activity
Purchasing Purchase orders 1158
Material handling Setups 1800
Quality control Batches 720
Roasting Roasting hours 96100
Blending Blending hours 33600
Packaging Packaging hours 26000

Standard cost per pound : Mona Loa coffe (2000 lbs)

Direct material (given) 3.2

Direct labor (given) 0.3
Purchasing (2000 : 500 = 4 order x $ 500 = $2000 : 2000) 1
Material handling (3x4 batches=12 setups x$400=$4,800÷2,000) 2.4
Quality control (4 batches x $200 = $800 ÷2,000) 0.4
Roasting (20 hrs x $10 = $200 ÷ 2,000) 0.1
Blending (10 hrs x $10 = $100 ÷ 2,000) 0.05
Packaging (2 hrs x $10 = $20 ÷ 2,000) 0.01
Total cost 7.46

Standard Cost per pound: Malaysian Coffee (100,000 lbs)

Direct material (given) 4.2
Direct labor (given) 0.3
Purchasing (100,000÷25,000=4 ordersx$500=$2,000÷100,000) 0.02
Material handling (3x10batches=30setupsx$400=$12,000÷100,000) 0.12
Quality control (10 batches x $200 = $2,000 ÷100,000) 0.02
Roasting (1,000 hrs x $10 = $10,000 ÷ 100,000) 0.1
Blending (500 hrs x $10 = $5,000 ÷ 100,000) 0.05
Packaging (100 hrs x $10 = $1,000 ÷ 100,000) 0.01
Total Cost 4.82
 Pada sisteam ABC, beberapa kegiatan selain direct labor mengarahkan biaya overhead.
3a
Karena sistem saat ini secara signifikan mengurangi jumlah kopi Mona Loa dan membebani kopi Malaysia.

Mona loa memiliki harga jual yang rendah dibandingkan dengan penggunaan sistem ABC.
3b
Oleh karena itu, harga jual tidak menutupi biaya dari Mona Loa.
he single cost driver
$ 3,000,000.00
600000
$ 5.00

e pound of malaysian coffe.

Malaysian
$ 4.20
$ 0.30
$ 1.50
$ 6.00
$ 1.80
$ 7.80

Loa and one pound of malaysian coffe

Bugeted Cost Unit cost
$ 579,000.00 $ 500.00
$ 720,000.00 $ 400.00
$ 144,000.00 $ 200.00
$ 961,000.00 $ 10.00
$ 336,000.00 $ 10.00
$ 260,000.00 $ 10.00
ani kopi Malaysia.
1. a. Determine the company's predertermined overhead rate the using direct labor cost as the single cost driver
Total Manufacturing Overhead Cost $ 3,000,000
Direct Labor Cost 600000
Single Cost Driver $ 5.00

1.b. Determine the full produk cost and selling prices of one pound of mona loa coffe and one pound of malaysian c

Mona Loa Malaysian

Direct Material $ 3.20 $ 4.20
Direct Labor $ 0.30 $ 0.30
Over Head (Direct labor x Single cost driver $ 1.50 $ 1.50
Full Product Cost $ 5.00 $ 6.00
30% Markup $ 1.50 $ 1.80
Selling Price $ 6.50 $ 7.80

2.a Depelop a new product cost, using and activity-based approach, for one pound of Mona Loa and one pound of m
Activity Cost Driver Bugedeted activity Bugeted Cost Unit cost
Purchasing Purchase orders 1158 $ 579,000.00 $ 500.00
Material handling Setups 1800 $ 720,000.00 $ 400.00
Quality control Batches 720 $ 144,000.00 $ 200.00
Roasting Roasting hours 96100 $ 961,000.00 $ 10.00
Blending Blending hours 33600 $ 336,000.00 $ 10.00
Packaging Packaging hours 26000 $ 260,000.00 $ 10.00

Standard cost per pound : Mona Loa coffe (2000 lbs)

Direct Material (given) $ 3.20
Direct Labor (given) $ 0.30
Purchasing (2000 : 500 = 4 order x $ 500 = $2000 : 2000) $ 1.00
Material Handling (3x4 batches=12 setups x$400=$4,800÷2,000) $ 2.40
Quality Control (4 batches x $200 = $800 ÷2,000) $ 0.40
Roasting (20 hrs x $10 = $200 ÷ 2,000) $ 0.10
Blending (10 hrs x $10 = $100 ÷ 2,000) $ 0.05
Packaging (2 hrs x $10 = $20 ÷ 2,000) $ 0.01
Total cost Rp 7.46

Standard Cost per pound: Malaysian Coffee (100,000 lbs)

Direct material (given) $ 4.20
Direct labor (given) $ 0.30
Purchasing (100,000÷25,000=4 ordersx$500=$2,000÷100,000) $ 0.02
Material handling (3x10batches=30setupsx$400=$12,000÷100,000) $ 0.12
Quality control (10 batches x $200 = $2,000 ÷100,000) $ 0.02
Roasting (1,000 hrs x $10 = $10,000 ÷ 100,000) $ 0.10
 Blending (500 hrs x $10 = $5,000 ÷ 100,000) $ 0.05
Packaging (100 hrs x $10 = $1,000 ÷ 100,000) $ 0.01
Total Cost $ 4.82

Berdasarkan sistem ABC beberapa kegiatan selain tenaga kerja mengarahkan biaya overhead
3.a
Karena hal ini, secara signifikan sistem ini mengurangi jumlah kopi mona loa Volume rendah dan membebani k

Mona Loa, produk volume rendah memiliki harga jual $6,50 dibandingkan dengan biaya ABC nya $74,2
3.b
Oleh karena itu, harga jual tidak menutupi biaya Mona Loa. Akibatnya kopi malaysia mensubsidi kopi Mona Lo
s the single cost driver

d one pound of malaysian coffe.

ona Loa and one pound of malaysian coffe

me rendah dan membebani kopi Malaysia dengan volume tinggi

iaya ABC nya $74,2

a mensubsidi kopi Mona Loa.