Exercise 8-11 (10 minutes)
Activity Cost Pool (a)
Activity Rate (b)
Activity (a) × (b)
ABC Cost
Order size ... R 16.85 per direct labor-hour 200 direct labor-hours R 3,370
Customer orders.... R 320.00 per customer order 1 customer order R 320
Product testing... R 89.00 per product testing hour 4 product testing hours R 356
Selling ... R 1,090.00 per sales call 2 sales calls R 2,180
Total ... R 6,226
According to these calculations, the total overhead cost of the order was R 6,226.
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