P17-SA plantulide overhead race baedCAS Estimated OH allocation Famly Style Extr
ID: 2337338 • Letter: P
Question
P17-SA plantulide overhead race baedCAS Estimated OH allocation Famly Style Extra Rine Family Style Style self check Calovlane Tocal Cost per Case using ACTIVITY BASED COSTING ACIVITY BASED COSTING RATES Cost Pools Total OH Cost (5 Cost Driver Activity Rate OH Cost/Cont Deiver Wiing&Cooking COST DOLLARS but DO NOT ADD COST DAIVER TOGETHER Machine Calbrstion Labeling&Delects eipe Formulation aterals Mandling Heat, lights and water Apply OH Extra Fine Family Style Maing&Coolking Machine Calbration abeling&Delects odut Testing acipe Formulation aterals Manding No of units produced Tatal OH COST PER CASE TOTAL Cost per case: Extra Fine Family Style Dir Muterais&Labor Cost per case Total cost PER CASE Celadae gross profit per case using ABC-dacuss Extra Fine Family Style alas Price prase Cost per Gross Proft per caseExplanation / Answer
(1) Estimated Overhead / Total no of cases produced
= (128250 + 268000 + 182000) / 120000 cases = $4.82
(2)
Extra Fine
Family Salsa
Direct Material & Direct Labour
6
5
Overhead
4.82
4.82
Total cost per unit
10.82
9.82
(3)
Extra Fine
Family Salsa
Market Price
18
9
Total cost per unit
10.82
9.82
Gross Profit(Loss) per unit
7.18
(0.82)
(4)
Extra Fine
Family Salsa
Direct Material & Direct Labour (A)
6
5
Overhead assigned :-
Mixing, Cooking & Heat lights water
(4500 + 11250 + 27000)/1500 MH = 28.5
(500 * 28.5)
=14250
(1000 * 28.5)
=28500
Product Testing
(112500/600 batches) = 187.5
(187.5 * 200)
=37500
(187.5 * 400)
=75000
Machine Calibration
(250000/400 runs) = 625
(625 * 200)
=125000
(625 * 200)
=125000
Labelling & Defects
(12000 + 6000) / 120000 cases = 0.15
(0.15 * 20000 cases)
=3000
(0.15 * 100000 cases)
=15000
Reciepie Formulation
(90000/45 groups) = 2000
(30 group * 2000)
=60000
(15 group * 2000)
=30000
Material Handling
(65000/8 container) = 8125
(8125 * 5 container)
=40625
(8125 * 3 container)
=24375
Total Overhead assigned
280375
297875
O/H per unit (B)
(280375/20000)
=14.02
(297875/100000)
=2.98
Total Cost per Unit (A + B)
20.02
7.98
(5)
Extra Fine
Family Salsa
Market Price
18
9
Total cost per unit
20.02
7.98
Gross Profit(Loss) per unit
(2.02)
1.02
Extra Fine
Family Salsa
Direct Material & Direct Labour
6
5
Overhead
4.82
4.82
Total cost per unit
10.82
9.82
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