1. The company expects to work 40,000 direct labor-hours, computed as
follows:
Mono-relay: 40,000 units × 0.75 DLH per unit... 30,000 DLHs
Bi-relay: 10,000 units × 1.0 DLH per unit... 10,000 DLHs
Total ... 40,000 DLHs
Using direct labor-hours as the base, the predetermined manufacturing
overhead rate would be:
Estimated manufacturing overhead cost
Predetermined = overhead rate Estimated direct labor-hours
$1,000,000
= = $25 per DLH
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