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7) Suzuki Pakistan Limited is a manufacturing concern that manufactures Alto, Wagon R and Swift Cars. They have hired you as Cost Accountant and as

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7) Suzuki Pakistan Limited is a manufacturing concern that manufactures Alto, Wagon R and Swift Cars. They have hired you as Cost Accountant and as a big automobile manufacturer they expect you to calculate cost of each of the three product lines using ABC Costing. Based on your learning and experience, you have collected following monthly data from assembly line of Suzuki. After this tedious task, you are expected to utilize the data you have collected to calculate actual true cost of all three products. Suzuki expects to keep 25% margin over cost to come up with selling price of its product range. You are expected to provide the pricing also. Your Finance Manager is very particular about details of all calculations you will do to support your final results. Do your best to keep your job!!! (Marks 12+6+3) Suzuki Pakistan Ltd. Direct Materials Alto Wagon R 4000 Swift 6000 3000 Direct Labor $ 7000 1000 1300 Activity Based Costing- Monthly Data Cost Activity Activity Cost Pool Cost Driver Cost Driver Quantity Activity Driver Activity Product Cost Pool Product Quantity Cost for Line Rate Line for Product Productio per unit of Product Line n Volume product Line 300,000 1000 Machine Related Machine Hours 400 400 1000 800 200 200 1000 30 Setup 75,000 Production 75 1000 Runs 30 800 200 13 75 400 Purchasing 100,000 1000 Purchase Orders 375 1000 800 200 225 Alto Wagon R Swift Total Alto Wagon R Swift Total Alto Wagon R Swift Total Alto Wagon R Swift Total Alto Wagon R Swift Total Alto Wagon R 1000 1000 Packing 200,000 Shipments 2000 1000 Shipping 800 800 200 200 Engineering 225,000 Engineering 225 Design Hours 2000 70 70 85 1000 800 200 225 400 Facility 600,000 Machine 1000 1000 Hour 400 800 Swift 200 200 1000 Total Grand Total 1.500.000 Grand Total

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