DRP Ltd has recently introduced an ABC system. It manufactures three products, details of which are set out below: Product:
D、R P Budgeted annual production (units) 100,000 100,000 50,000 Batch size (units) 100 50 25 Machine set-ups per batch 3 4 6 Purchase orders per batch 2 1 1 Processing time per unit (minutes) 2 3 3 Three cost pools have been identified. Their budgeted costs for the year ending 30 June 2003 are as follows: Machine set-up costs $150,000 Purchasing of materials $70,000 Processing $80,000 What is the budgeted machine set-up cost per unit of product R?
A、$6.52
B、$0.52
C、$18.75
D、$1.82
D、R P Budgeted annual production (units) 100,000 100,000 50,000 Batch size (units) 100 50 25 Machine set-ups per batch 3 4 6 Purchase orders per batch 2 1 1 Processing time per unit (minutes) 2 3 3 Three cost pools have been identified. Their budgeted costs for the year ending 30 June 2003 are as follows: Machine set-up costs $150,000 Purchasing of materials $70,000 Processing $80,000 What is the budgeted machine set-up cost per unit of product R?
A、$6.52
B、$0.52
C、$18.75
D、$1.82
【参考答案及解析】
Total set-ups = Budget production/batch size × set-ups per batch D (100,000/100 × 3) 3,000 R (100,000/50 × 4) 8,000 P (50,000/25 × 6) 12,000 23,000 Cost per set-up = $150,000/23,000 = $6.52 Therefore cost per unit of R = $6.52 × 8,000 set-ups/100,000 units = $0.52.
Total set-ups = Budget production/batch size × set-ups per batch D (100,000/100 × 3) 3,000 R (100,000/50 × 4) 8,000 P (50,000/25 × 6) 12,000 23,000 Cost per set-up = $150,000/23,000 = $6.52 Therefore cost per unit of R = $6.52 × 8,000 set-ups/100,000 units = $0.52.