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All Things Auto uses an activity-based costing system to assign costs in its auto- parts division. Activity Est. Indirect Activity Costs Materials Assembling Packaging OA.
All Things Auto uses an activity-based costing system to assign costs in its auto- parts division. Activity Est. Indirect Activity Costs Materials Assembling Packaging OA. $26.26 OB. $9.72 OC. $5.57 O D. $10.01 $58,000 $195,000 $70,000 1,350 4,500 3,950 Allocation base Material moves Direct labor hours # of finished units The following units were produced in December with the following information: Part # # Produced Materials Costs # Moves Part 001 Part 002 Part 003 $4,500 $5,000 $6,000 $5.00/move $6.00/dir. labor hour $3.50/finished unit Cost allocation rate 300 500 2,200 Dir. Labor Hrs. 400 300 1,450 ...
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