This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
A、company manufactures two products,
C、and D, for which the following information is available: Product
C、Product
D、Total Budgeted production (units) 1,000 4,000 5,000 Labour hours per unit/in total 8 10 48,000 Number of production runs required 13 15 28 Number of inspections during production 5 3 8 Total production set up costs $140,000 Total inspection costs $80,000 Other overhead costs $96,000 Other overhead costs are absorbed on the basis of labour hours per unit. Using activity-based costing, what is the budgeted overhead cost per unit of product D?
A、company manufactures two products,
C、and D, for which the following information is available: Product
C、Product
D、Total Budgeted production (units) 1,000 4,000 5,000 Labour hours per unit/in total 8 10 48,000 Number of production runs required 13 15 28 Number of inspections during production 5 3 8 Total production set up costs $140,000 Total inspection costs $80,000 Other overhead costs $96,000 Other overhead costs are absorbed on the basis of labour hours per unit. Using activity-based costing, what is the budgeted overhead cost per unit of product D?
【参考答案及解析】
Set-up costs per production run = $140,000/28 = $5,000 Cost per inspection = $80,000/8 = $10,000 Other overhead costs per labour hour = $96,000/48,000 = $2 Overheads costs of product D: Set-up costs (15 × $5,000) $75,000 Inspection costs (3 × $10,000) $30,000 Other overheads (40,000 × $2) $80,000 So total overhead costs pf product D: $185,000 and overhead cost per unit = 185,000/ 4,000 = $46.25
Set-up costs per production run = $140,000/28 = $5,000 Cost per inspection = $80,000/8 = $10,000 Other overhead costs per labour hour = $96,000/48,000 = $2 Overheads costs of product D: Set-up costs (15 × $5,000) $75,000 Inspection costs (3 × $10,000) $30,000 Other overheads (40,000 × $2) $80,000 So total overhead costs pf product D: $185,000 and overhead cost per unit = 185,000/ 4,000 = $46.25