Sagot :
Solution :
Particulars Economy Standard Delux Total
Units produced (a) 10000 5000 2000 17000
Orders shipped (b) 1000 500 200 1700
No. of orders per unit (c) 10 15 25
Total no. of parts (c)x(a) 100000 75000 50000 225000
Machine hrs per unit (d) 1 3 5
Total machines hrs (d)x(a) 10000 15000 10000 35000
Lab hrs per unit (e) 2 2 2
Total lab hrs (e)x(a) 20000 10000 4000 34000
Pool rate for material handling activity [tex]$=\frac{\text{total material handling cost}}{\text{total no. of parts produced}}$[/tex]
[tex]$=\frac{225000}{225000}$[/tex]
= $ 1
a). Material handling cost per part [tex]$=\frac{\text{total material handling cost}}{\text{total no. of parts produced}}$[/tex]
[tex]$=\frac{225000}{225000}$[/tex]
= $ 1
b). Material insertion cost per part [tex]$=\frac{\text{total material insertion cost}}{\text{total no. of parts produced}}$[/tex]
[tex]$=\frac{2475000}{225000}$[/tex]
= $ 11
c). Cost per machine hours [tex]$=\frac{\text{total machine cost}}{\text{total machine hours}}$[/tex]
[tex]$=\frac{840000}{35000}$[/tex]
= $ 24
d). Cost per labor hours [tex]$=\frac{\text{total finishing cost}}{\text{total labor hours}}$[/tex]
[tex]$=\frac{170000}{34000}$[/tex]
= $ 5
e). Cost per unit shipped [tex]$=\frac{\text{total packaging cost}}{\text{total no. of units shipped}}$[/tex]
[tex]$=\frac{17000}{1700}$[/tex]
= $ 10
Cost per unit overhead = (1 x 10) + (11 x 10) + (24 x 1) + (5 x 2) + (10 x 1)
= $ 164