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Required Information Problem 17-3A Applying activity-based costing LO P1, P3, A1

ID: 2334866 • Letter: R

Question

Required Information Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 The following information applies to the questions displayed below.j Craft Pro Machining produces machine tools for the construction industry. The following detsils about overhesd costs were taken from its company records. Production Activity Grinding8 Polishing Product rodification Providing power System calibration $378,080 $155,e80 $218,e80 43e,e8e Additional information on the drivers for its production activities follows. Grinding8 Polishing Product nodification Providing power System calibration 28,820 nachine hours 28,e2e mach inc hours engineering hours 2,12 c 17,82e direct labor hours 1,82e batches ob 3175 Job 4286 Number of units Machine hours Engineering hours Batche5 26 eng 15 batchcs 32 eng s batchcs 438 DLH Direct labor hours 3,870 DLH Problem 17-3A Part 5 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for esch unit of Job 3175? Of Job 4286? (Do not round Intermedlate calculations. Round "OH Cost per unlt" answers to 2 decimal places.) Product DL houre Total Overhead Coet Produced per rate unit Jab 3175 Jab 4286

Explanation / Answer

Plant wide O/H Rate =

Total Overhead / Total DL Hrs

1765000/17000 Hrs = $103.82

Product

DL Hours

Plantwide O/H Rate

Total O/H Cost

Units Produced

O/H Cost per Unit

Job 3175

430

103.82

44642.60

130

343.40

Job 4286

3870

103.82

401783.40

1625

247.25

Product

DL Hours

Plantwide O/H Rate

Total O/H Cost

Units Produced

O/H Cost per Unit

Job 3175

430

103.82

44642.60

130

343.40

Job 4286

3870

103.82

401783.40

1625

247.25

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