Activity Based Costing 1 Chapter 3: Applying Excel Fra formulato each of the cols marked when Review Problem. Activity Based Couting 6 Data Annual sales in units 9 Direct materials per unit 10 Direct labor hours per unit 2000 Tourist 10 000 $25 517 12 Direct labor rate 512 per DUH Overhead Expected Activity 16 Activities and Activity Measures 17 Labor-related (direct labor hours) 19 Machine setups (setups) 19 Production orders (orders) 20 General factory (machine hours) $ 80.000 150.000 70.000 250 000 3000 2000 12 000 28 000 23 Compute the predetermined overhead rate 24 Estimated total manufacturing overhead (a) 25 Estimated total amount of the allocation base (b) 26 Predetermined overhead rate (a) (b) 7 DLHS ? per DLH 28 Compute the manufacturing overhead applied 29 Direct labor-hours per unit(a) 30 Predetermined overhead rate (b) 31 Manufacturing overhead applied per unit(a) ( Deluxe 7 DLHS 7 per DLH 7 per DLH Deluxe Tourist 33 Compute traditional unit product costs 34 Direct materials 35 Direct labor 36 Manufacturing overhead applied 37 Traditonal unit product cost 39 Compute activity rates Estimated Overhead Cost 41 Activites 42 Labor-related 43 Machine setups 44 Production orders 45 General factory Total Expected Activity 2 DLHS 7 setups 7 orders 7 MHS Activity Rate 7 per DLH ? per setup ? per order 7 per MH 47 Compute the ABC overhead cost per unit Activity Rate Deluxe Expected Activity Amount Tounst Expected Activity Amount 49 Activities 50 Labor-related 51 Machine setups 52 Production orders 53 General factory S4 Total overhead cost assigned (a) 55 Number of units produced (b) 56 ABC overhead cost per unit (a) (b) 58 Compute the ABC unit product costs 59 Direct materials 60 Direct labor 61 ABC overhead cost per unit (see above) 62 ABC unit product cost Delane Tounsi # Chapter 3 Form Chapter