A company uses activity-based costing to calculate the unit cost of its products. The figures for Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000 units of each of products
A、and B, and each run is 2,000 units of
A、or 5,000 units of B. What is the set-up cost per unit of B?
A、and B, and each run is 2,000 units of
A、or 5,000 units of B. What is the set-up cost per unit of B?
【参考答案及解析】
Cost driver = number of set-ups Cost pool = $84,000 Total set-ups= 20 (for A) + 8 (for B) = 28 Rate =$84,000/28=5 $3,000 per set-up Cost for B = $3,000 × 8 set-ups= $24,000 Per unit = $24,000/40,000 = $0.60.
Cost driver = number of set-ups Cost pool = $84,000 Total set-ups= 20 (for A) + 8 (for B) = 28 Rate =$84,000/28=5 $3,000 per set-up Cost for B = $3,000 × 8 set-ups= $24,000 Per unit = $24,000/40,000 = $0.60.