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Activity-Based Costing in Manufacturing at Sony Requirements: Identify cost drivers for Sony's electronics manufacturing processes. Implement an ABC system to allocate overhead costs to different

Activity-Based Costing in Manufacturing at Sony

Requirements:

  1. Identify cost drivers for Sony's electronics manufacturing processes.
  2. Implement an ABC system to allocate overhead costs to different product lines based on production runs and machine hours.

Product Line

Production Runs

Machine Hours

Televisions

50

15,000

Cameras

35

10,000

  1. Calculate the total cost per unit for each product line using ABC allocations.
  2. Analyze product profitability and recommend strategies to improve cost efficiency and pricing.

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