EXERCISE 5-12 (30 MINUTES)
2. Electrical cost for the shipyard job under the old costing system: Predetermined overhead rate (a) ... ¥9.06 per DLH Direct labor-hours for the job (b) ... 350 DLHs Electrical cost applied to the job (a) × (b) .... ¥3,171 Electrical cost for the shipyard job under the new ABC system: Predetermined overhead rate (a) ... ¥10.50 per MH Machine-hours for the job (b) ... 270 MHs Electrical cost applied to the job (a) × (b) .... ¥2,835
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Solutions Manual, Chapter 5
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Case 5-25 (continued)