C. Activity Based Costing Indirect Labor Factory Utilities Total Overhead Activity 5,000 units Standard Go-Kart Custom Go-Kart 1,000 units Machine Setup Machine Repair Factory Maintenance Engineer Salaries Assembly line power Heating and lighting Total $700,000 1,300,000 800,000 1,200,000 $700,000 1,300,000 800,000 1,200,000 600,000 200,000 $4,800,000 600,000 200,000 $800,000 $4,000,000 Activity Pool Craftsmanship Setup Design Modification Plant Services Activity Expected Drivers ( # of) Activity Level Direct Labor Hour (DLH) 30,000 DLH Batches 200 Batches Designs 10 Designs Square Feet 20,000 sq. ft. Product Cost per Unit using Plantwide Rate Direct Direct Factory Total Cost Material Labor Overhead Per Unit Standard Go-Cart $400 $350 ? .............. ??.............? Custom Go-Cart 600 500 ?..............??..............? Activity Drivers (# of) Activity Cost Pool Cost Activity Rate Activity Pool Craftmanship: Setup Design Modification Design Modification Total Overhead Cost Overhead Cost Craftmanship Set Up Design Modification Plant Services Standard Go-Kart Overhead Allocated Custom Go-Kart Overhead Allocated 125,000 DLH X 5,000 DLHX ..................................... 140 Batches x 160 Batches x o Design 10 Design .............. 12,000 sq ft. x 8,000 sq ft. x. Total Factory Overhead = Total Factory Overhead = Total Units Total Units Factory Overhead per unit = ............ Factory Overhead per unit = ........ Assets Expense Product Cost per Unit using Plantwide Rate Direct Direct Factory Total Cost Material Labor Overhead Per Unit Standard Go-Cart $400 $350 ? ...............? ?.............? Custom Go-Cart 600 500 ?...............? ?..............? C. Activity Based Costing Indirect Labor Factory Utilities Total Overhead Activity 5,000 units Standard Go-Kart Custom Go-Kart 1,000 units Machine Setup Machine Repair Factory Maintenance Engineer Salaries Assembly line power Heating and lighting Total $700,000 1,300,000 800,000 1,200,000 $700,000 1,300,000 800,000 1,200,000 600,000 200,000 $4,800,000 600,000 200,000 $800,000 $4,000,000 Activity Pool Craftsmanship Setup Design Modification Plant Services Activity Expected Drivers ( # of) Activity Level Direct Labor Hour (DLH) 30,000 DLH Batches 200 Batches Designs 10 Designs Square Feet 20,000 sq. ft. Product Cost per Unit using Plantwide Rate Direct Direct Factory Total Cost Material Labor Overhead Per Unit Standard Go-Cart $400 $350 ? .............. ??.............? Custom Go-Cart 600 500 ?..............??..............? Activity Drivers (# of) Activity Cost Pool Cost Activity Rate Activity Pool Craftmanship: Setup Design Modification Design Modification Total Overhead Cost Overhead Cost Craftmanship Set Up Design Modification Plant Services Standard Go-Kart Overhead Allocated Custom Go-Kart Overhead Allocated 125,000 DLH X 5,000 DLHX ..................................... 140 Batches x 160 Batches x o Design 10 Design .............. 12,000 sq ft. x 8,000 sq ft. x. Total Factory Overhead = Total Factory Overhead = Total Units Total Units Factory Overhead per unit = ............ Factory Overhead per unit = ........ Assets Expense Product Cost per Unit using Plantwide Rate Direct Direct Factory Total Cost Material Labor Overhead Per Unit Standard Go-Cart $400 $350 ? ...............? ?.............? Custom Go-Cart 600 500