204. Correct answer b. Using activity-based costing, the cost to manufacture one ultrasound
machine is $264 calculated as follows.
Cost per engineering change: $6,000 ÷ (2 + 1) = $2,000
Material handling per part: $5,000 ÷ (400 + 600) = $5
Cost per product setup: $3,000 ÷ (8 + 7) = $200
Ultrasound direct material ($8,000 ÷ 100) $ 80
Ultrasound direct labor ($12,000 ÷ 100) 120
Material handling [(600 ÷ 100) x $5] 30
Engineering change ($2,000 ÷ 100) 20
Setups [($200 ÷ 100) x 7] 14
Manufacturing cost $264
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