2. Under the activity-based costing system, overhead costs (both non-
manufacturing and manufacturing) would be applied to products as fol-
lows:
Model X100 Model X200 Total
Unit sales ... 50,000 5,000
Manufacturing overhead
applied ... $1,340,000 $390,000 $1,730,000
Nonmanufacturing over-
head applied ... 160,000 110,000 270,000
Total overhead applied ... $1,500,000 $500,000 $2,000,000
Manufacturing overhead
per unit ... $30 $100
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