1.
Order Size Customer
Orders Product
Testing Selling Total
Activity level... 200 1 4 2
direct
customer
sales calls
labor-
order product
testing
hours
Manufacturing:
Indirect labor... R1,650 R180 R120 R 0 R1,950
Factory depreciation... 1,600 0 160 0 1,760
Factory utilities ... 20 0 4 0 24
Factory administration ... 0 48 72 60 180
General selling & adminis-
trative:
Wages and salaries ... 100 80 0 1,600 1,780
Depreciation ... 0 12 0 80 92
Taxes and insurance ... 0 0 0 40 40
Selling expenses ... 0 0 0 400 400
Total overhead cost ... R3,370 R320 R356 R2,180 R6,226
Example: R8.25 per direct labor-hour from the problem statement × 200 direct labor-hours = R1,650
According to these calculations, the overhead cost of the order was R6,226.
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