1、Activitybased Costing Problem 1 Problem 2 Problem 3 1 Total overhead: $520,000 Cost per unit $2.00 Number of units 260,000 2 A K Total 160,000 x 2.00 $320,000 $320,000 100,000 x 2.00 200,000 200,000 Total allocated $320,000 $200,000 $520,000 A K Total overhead $320,000 $200,000 Number of units 160,0
2、00 100,000 Cost per unit $2 $2 3 Activity Allocation Cost per cost driver Production setups Cost $164,000 $4,100 per setup Number of setups40 Material handling Cost $96,000 $600 per part Number of parts 160 Packaging Costs Cost $260,000 $1 per part Number of units 260,000 Production setups A K Total
3、 16 x $4100; 24 x $4100 $65,600 $98,400 $164,000 Material Handling 112 x $600; 48 x $600 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 $292,800 $227,200 Number of units 160,000 100,000 Cost per
4、 unit $ 1.83 $ 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. Problem 5
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