206. CSO: 1C2c LOS: 1C2h
76
Atmel Inc. manufactures and sells two products. Data with regard to these products are
given below.
Product A Product B
Units produced and sold 30,000 12,000
Machine hours required per unit 2 3
Receiving orders per product line 50 150
Production orders per product line 12 18
Production runs 8 12
Inspections 20 30
Total budgeted machine hours are 100,000. The budgeted overhead costs are shown
below.
Receiving costs $ 450,000
Engineering costs 300,000
Machine setup costs 25,000
Inspection costs 200,000
Total budgeted overhead costs $ 975,000
Using activity-based costing, the per unit overhead cost allocation of receiving costs
for product A is
a. $3.75.
b. $10.75.
c. $19.50.
d. $28.13.
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