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1. Compute total machine setups and inspection costs assigned to each product, u

ID: 2567269 • Letter: 1

Question

1. Compute total machine setups and inspection costs assigned to each product, using a single overhead rate.
2. Compute total machine setups and inspection costs assigned to each product, using ABC.

1. Compute total machine setups and inspection costs assigned to each product, using a single overhead rate.
2. Compute total machine setups and inspection costs assigned to each product, using ABC.

Ovens Stoves Total Cost Machine Setups Inspections Labor Hours 200 250 2,600 2,400 600 48,000 470 $ 72,000

Explanation / Answer

1. single overhead rate = total cost / total labour hours

($ 48000 + $ 72000 ) / (2600+2400) = 24 per labour hour

Ovens : 2600 * 24 = $ 62400

Stoves : 2400 *24= $57600

total = $ 120000

2. ABC

Machine setups : 48000 / (200+600) = $60 per set up

Inspection : 72000 / (250+470) = $100 per inspection

Ovens : (200*60) + (250*100) = $37000

Stoves : (600*60) + (470*100) =$83000

total = $120000