2. b. The activity rates are computed as follows:
Making
Windows Processing
Orders Customer
Relations
Total activity... 100,000 DLHs 2,000 orders 100 customers
Indirect factory wages... $1.20 $80.00 $ 400.00
Production equipment depreciation ... 2.70
Other factory costs... 0.24
Administrative wages and salaries ... 30.00 900.00
Office expenses ... 6.00 40.00
Marketing expenses ... 0.00 0.00 1,500.00
Total cost... $4.14 $116.00 $2,840.00
Example: $120,000 ÷ 100,000 DLHs = $1.20 per DLH
Indirect factory wages attributable to the activity making windows from the first-stage allocation
above.
Case 8-33 (continued)
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