3. Computation of the overhead costs for the Shenzhen Enterprises order:
Activity Cost Pool (a)
Activity Rate (b)
Activity (a) × (b)
ABC Cost
Volume ... $7.50 per DLH 20 DLHs* $150
Order related... $250 per order 1 order 250
Total ... $400
*2 DLHs per unit × 10 units = 20 DLHs
Bạn đang xem 3. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH08 ACTIVITY BASED COSTING
