EXERCISE 5-12 (30 MINUTES)

1. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH05 COST BEHAIVIOR ANALYSSIS AND USE
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH05 COST BEHAIVIOR ANALYSSIS AND USE
1. Direct labor-hour allocation base: Electrical costs (a) ... ¥3,879,000 Direct labor-hours (b) ... 428,040 DLHs Predetermined overhead rate (a) ÷ (b) .. ¥9.06 per DLH Machine-hour allocation base: Machine-hours (b) ... 369,600 MHs Predetermined overhead rate (a) ÷ (b) .... ¥10.50 per MH