Chapter P4-4200 als Glute Tervet malesuada that per Sales price wall Expected production per month Jenir w 35 390 5115 575 5615 1 Orushelped to cackdatnes traditional congen Tradismal contingered rate Expert Tea Traditional terhadapplied Cast Di Number of ups required Numeros Number of Machine her Numerotypisringen Total 100 10 NE 675 975 2. Calculate the traditional product imit cont 352 $12 964 La Oures Tutal Product Cat Overhead Overhad Setups Call Unit Gross Marpsport Expert Maint Einerie 51. 516100 578, 5163 S884 Sale COGS Gruss Marple Calle Activity Olle Driver Driver Castel Selupe Quality C Malas Engineering Total 5. Apply viewed E Setup Quality Control Maine Engineering . Total therhead Per il on Color ABC Material La Overhead Total Product 7 Calender Margin for All Sale COGS Gr Margie Traditional Grau Marin Unit Mar Demet Derne Given Data: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected unit production per month Junior $92 $51 $390 4000 Expert $115 $75 $615 9000 Cost Drivers Number of setups required Number of inspections Number of Machine hours Number of engineering hours Junior 60 975 350 352 Expert 86 675 650 612 Total 146 1650 1000 964 Overhead Cbst Pools: Setups Quality Control Maintenance Engineering Overhead Costs $136,364 $163,020 $78,840 $106,522 $484,746 1 Overhead assigned to each product under traditional costing system Traditional costing overhead rate Junior Expert Total Traditional Overhead applied 2 Calculate the traditional product unit cost Junior Expert Material Labor Overhead Total Product Cost 3 Calculate Unit Gross Margin per product Junior Expert Sales COGS Gross Margin 4 Calculate Activity Rates Cost Pool OH costs Driver Driver Vol. Activity Rate Setups Quality Control Maintenance Engineering Total 5 Apply activity overhead Junior Espert Total Setups Quality Control Maintenance Engineering Total Overhead Per Unit OH 6. Calculate per unit ABC cost Junior Material Labor Overhead Total Product Cost 7 Calculate Unit Gross Margin for ABC costing Junior Expert Sales COGS Gross Margim Traditional Gross Margin 8 Unit Gross Margin Differences Difference Chapter P4-4200 als Glute Tervet malesuada that per Sales price wall Expected production per month Jenir w 35 390 5115 575 5615 1 Orushelped to cackdatnes traditional congen Tradismal contingered rate Expert Tea Traditional terhadapplied Cast Di Number of ups required Numeros Number of Machine her Numerotypisringen Total 100 10 NE 675 975 2. Calculate the traditional product imit cont 352 $12 964 La Oures Tutal Product Cat Overhead Overhad Setups Call Unit Gross Marpsport Expert Maint Einerie 51. 516100 578, 5163 S884 Sale COGS Gruss Marple Calle Activity Olle Driver Driver Castel Selupe Quality C Malas Engineering Total 5. Apply viewed E Setup Quality Control Maine Engineering . Total therhead Per il on Color ABC Material La Overhead Total Product 7 Calender Margin for All Sale COGS Gr Margie Traditional Grau Marin Unit Mar Demet Derne Given Data: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected unit production per month Junior $92 $51 $390 4000 Expert $115 $75 $615 9000 Cost Drivers Number of setups required Number of inspections Number of Machine hours Number of engineering hours Junior 60 975 350 352 Expert 86 675 650 612 Total 146 1650 1000 964 Overhead Cbst Pools: Setups Quality Control Maintenance Engineering Overhead Costs $136,364 $163,020 $78,840 $106,522 $484,746 1 Overhead assigned to each product under traditional costing system Traditional costing overhead rate Junior Expert Total Traditional Overhead applied 2 Calculate the traditional product unit cost Junior Expert Material Labor Overhead Total Product Cost 3 Calculate Unit Gross Margin per product Junior Expert Sales COGS Gross Margin 4 Calculate Activity Rates Cost Pool OH costs Driver Driver Vol. Activity Rate Setups Quality Control Maintenance Engineering Total 5 Apply activity overhead Junior Espert Total Setups Quality Control Maintenance Engineering Total Overhead Per Unit OH 6. Calculate per unit ABC cost Junior Material Labor Overhead Total Product Cost 7 Calculate Unit Gross Margin for ABC costing Junior Expert Sales COGS Gross Margim Traditional Gross Margin 8 Unit Gross Margin Differences Difference
