12,000 DLHs *
*50,000 units of Model X100 @ 0.2 DLH per unit + 5,000 units of Model
X200 @ 0.4 DLH per unit = 10,000 DLHs + 2,000 DLHs = 12,000 DLHs
Consequently, manufacturing overhead would be applied to the prod-
ucts as follows:
Model X100 Model X200 Total
Unit sales ... 50,000 5,000
Direct labor-hours per unit.... 0.2 0.4
Total direct labor-hours ... 10,000 2,000 12,000
Total manufacturing over-
head applied @ $160 per
direct labor-hour ... $1,600,000 $320,000 $1,920,000
Manufacturing overhead per
unit ... $32 $64
Note that all of the manufacturing overhead cost is applied to the prod-
ucts under the company’s traditional costing system.
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