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the following activities relating to indirect production costs: Activity Activit

ID: 2506530 • Letter: T

Question

the following activities relating to indirect production costs:

Activity                          Activity Costs                    Cost Drivers

Machine Setup           $180,000                         1,500 setup hours

Materials Handling       $50,000                         12,500 pounds of materials

Electric Power                $20,000                         20,000 kilowatt hours

Company has obtained the following data concerning two products:


                                                                                                                                  Products

                                                                                                                        Speedy1                  Speedy2

Number of units produced                                                                              4,000                   20,000

Direct materials cost                                                                                     $20,000                $25,000

Direct labor cost                                                                                           $12,000                   $20,000

Number of setup hours                                                                               100                             120

Pounds of materials used                                                                         500                           1,500

Kilowatt-hours                                                                                          1,000                           2,000

Required:

Using the activity-based costing approach, calculate the manufacturing cost per unit for Speedy1 and Speedy2.

Explanation / Answer





Calcualtion Activity Cost Rate per Unit


Activity Activity Costs Cost Drivers Cost rate per cost driver




Machine Setup $180,000 1,500 setup hours $120




Materials Handling $50,000 12,500 pounds of materials $4




Electric Power $20,000 20,000 kilowatt hours $1