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2 Durban Metal Products, Ltd, of the Republic of South Africa makes edges of bul

ID: 2568960 • Letter: 2

Question

2 Durban Metal Products, Ltd, of the Republic of South Africa makes edges of bulldozer blades to replacement parts for Land Rove decision-making purposes. The company has four activity cost pools as listed below rica makes specialty metal parts used in applications ranging from the cuting rs. The company uses an activity-based costing system for internal Activity Rate $16.48 per direct 1 Product testing Selling Number of customer orders Number of testing hours 354.e0 per customer order s 79.e0 per testing hour s 1,484.80 per sales call The managing director of the company would like information concerning the cost of a recently completed order for heavy-duty trailer axles. The order required 190 direct labor-hours, 16 hours of product testing, and 4 sales calls Print Required: what is the total overhead cost assigned to the order for heavy-duty trailer axles? Order size Reference links

Explanation / Answer

Calculation of total overhead cost

Activity cost pool

Activity measures

Activity rate

No of hours/orders

ABC Costing

Order size

No of direct labour hours

16.4

190

$3,116

Customer order size

Customer order

354

1

$354

Product testing

Testing hours

79

16

$1,264

Selling

Selling cell

1484

4

$5,936

Total overhead cost

$10,670

Ans

Total overhead cost

                        10,670

Calculation of total overhead cost

Activity cost pool

Activity measures

Activity rate

No of hours/orders

ABC Costing

Order size

No of direct labour hours

16.4

190

$3,116

Customer order size

Customer order

354

1

$354

Product testing

Testing hours

79

16

$1,264

Selling

Selling cell

1484

4

$5,936

Total overhead cost

$10,670

Ans

Total overhead cost

                        10,670

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