Exercise 8-13 (10 minutes)
Activity Level of Activity Examples of Activity Measures
a. Direct labor workers assemble a
product. Unit Direct labor-hours
b. Products are designed by engineers. Product Hours of design time; Number of
new products designed
c. Equipment is set up. Batch Hours of setup time; Number of
setups
d. Machines are used to shape and cut
materials. Unit Machine-hours; Number of units
processed
e. Monthly bills are sent out to regular
customers. Customer Number of bills sent
f. Materials are moved from the re-
ceiving dock to production lines. Batch Number of loads transferred
g. All completed units are inspected
for defects. Unit Hours of inspection time; Number
of units inspected
Note: Some of these activity measures are debatable.
Bạn đang xem exercise 8- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH08 ACTIVITY BASED COSTING
