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Angel Corporation, harici mali raporlar iin rn maliyetlerini belirlemek zere faaliyet tabanl maliyetlendirmeyi kullanr. irket, faaliyete dayal maliyetlendirme sistemiyle ilgili olarak aadaki verileri salamtr: Faaliyet

Angel Corporation, harici mali raporlar iin rn maliyetlerini belirlemek zere faaliyet tabanl maliyetlendirmeyi kullanr. irket, faaliyete dayal maliyetlendirme sistemiyle ilgili olarak aadaki verileri salamtr:

Faaliyet Maliyet Havuzlar (ve Faaliyet lleri Tahmini ok yksek tutar
Makine ile ilgili (makine-saat) 81.600
Toplu kurulum (kurulumlar). 387.000
Genel fabrika (direkt iilik-saat). 274.800

Beklenen Etkinlik
Etkinlik Maliyet Havuzlar Toplam rn X rn Y
makine ile ilgili 8.000 3.000 5.000
Toplu kurulum 10.000 2.000 8.000
genel fabrika 12.000 7.000 5.000

1. Fiili faaliyetin beklenen faaliyetle ayn olduunu varsayarsak, rn X'e tahsis edilen toplam genel gider maliyeti una en yakn olacaktr:

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