《管理会计》课件作业成本法ABCReference

$520,000
260,000 A $320,000
$320,000 A $320,000 160,000 $2
Cost per $2.00 unit
K
200,000 $200,000 K $200,000 100,000 $2
Total $320,000 200,000 $520,000
3
Activity
Allocation Cost per cost driver
Production setups
Cost
$164,000 $4,100 per setup
Number of setups 40
Material handling
Cost Number of parts
$96,000 160
$600 per part
Activity‐based Costing
Problem 1
Problem 2
Problem 3
1
2
Total overhead:
Number of units
160,000 x 2.00 100,000 x 2.00 Total allocated
Total overhead Number of units Cost per unit
Packaging Costs
Cost Number of units
$260,000 260,000
$1 per part
Production setups
A
K
Total
Leabharlann Baidu
16 x $4100; 24 x $4100
$65,600
$98,400
$164,000
Material Handling
112 x $600; 48 x $600
$292,800
160,000
$
1.83
$227,200 100,000
$ 2.27
5. A cost driver base is a measurable cause or driver of performing an activity. Increases or decreases of the cost driver base cause increases or decreases in the level of activity performed. Although it is easy to compute average costs of all types of resources over many activities, as in allocating all overhead according to the number of units produced, doing so may greatly distort the use of resources by activities and the cost of individual products and services.
67,200
28,800
96,000
Packaging
160,000 x $1; 100,000 x $1
160,000
100,000
260,000
4
Total cost allocated
$292,800
$227,200 $520,000
Total cost allocated Number of units Cost per unit
Problem 5