Color legend E5-5A E5-58 P5-4A P5-5A Traditional Product Categorien Allowed to the Company un determined based on a fatne of its pob 5384.000 costing of the Suling activity control for the same Actyle Ambiyet 43.000 Schuhe 1.500 15.000 Nusher 120100 Ah 12.000 24.000 Mbowe 1.300 Total Tocal teclado during the month un 8. pre diferent products, including the owing to product procedure to come Model MAZDA Uitspored 1.000 Din aceste 15.00 15.000 Director 13.00 12.5 Director 500 500 Schuhe 50 100 25 50 30 10 Required Calculate the permittede de laborate Cheelate these tute a caste y-tarai earine tataring all us went on the way of the two od to diena prodat com place of the recipe of your weather . Manufacturing wheel Model 100 Protesis prach Die Devel Manufacturing everad Total cost per both Number of per batch Cost Activity Ourhale Overall Aby Marianne Aby Mariance Sledd3e1 Model Predatorita perbach Deset milicile Dhewe Manufacturing wheel Anombycie Materal hund Ae Malware Toale per batch Norbert prach Costa Color legend E5-5A E5-5B P5-4A P5-5A Traditional Product Costing Versus Activity-Based Costing Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $204,000, consisting of the following activity cost pools for the current month: Activity Centers Assembly setups Materials handling Assembly Maintenance Total Activity Cost Cost Drivers 45,000 Setup hours 15,000 Number of moves 120,000 Assembly hours 24,000 Maintenance hours 204,000 Activity Level 1,500 300 12,000 1.200 Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic products, including the following two products produced during the current month: Units produced Direct materials costs Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours Model X301 1,000 15.000 12.500 500 50 25 800 10 Model Z205 1,000 15.000 12,500 500 100 50 800 40 Required a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products. b. Calculate the total per-unit cost of each model using activity-based costing to assign manufacturing overhead to products. Comment on the accuracy of the two methods for determining product costs. d. Discuss some of the strategic implications of your answers to the previous requirements. c. a Manufacturing overhead Direct labor hours Plantwide overhead rate Model X301 Model Z205 Product costs per batch Direct materials Direct labor Manufacturing overhead Total cost per batch Number of units per batch Cost per unit b. Amount Activity level Overhead rate Overhead pool: Assembly setups Materials handling Assembly Maintenance Model X301 Model 7.205 Product costs per batch Direct materials Direct labor Manufacturing overhead Assembly setups Materials handling Assembly Maintenance Total cost per batch Number of units per batch Cost per unit d
