Could anyone help me with my survey about my research about job costing system

Wie Suk Corporation has a machining facility to make vacuum cleaners. The prior job costing system had two direct cost categories (direct materials and direct manufacturing labor) and a single indirect cost pool (manufacturing overhead, allocated using direct labor-hours). The indirect cost allocation rate of the prior system for 2017 would have been $100 per direct manufacturing labor-hour.

An activity-based approach was selected to refine the job costing system for 2018. The two direct cost categories were retained. The team decided to replace the single indirect cost pool with six indirect cost pools. These six cost pools represent six activity areas at the facility. Pertinent data is:

Activity Area Cost Driver Used Overhead

as Allocation Base Cost

Materials-handling Components $200,000

Lathe work Turns $ 50,000

Welding Machine-hours $400,000

Setups Number of setups $ 60,000

Grinding Components $100,000

Testing Units tested $ 40,000

During the year Wie Suk expects to handle 200,000 components, perform 200,000 turns, use 40,000 Machine-hours, have 2,000 setups, grind 200,000 components and do 8,000 tests on units.

Information-gathering technology has advanced to the point where all the data necessary for budgeting in these six activity areas are automatically collected.

Two representative jobs processed under the new system at the facility in the most recent period had the following characteristics:

Job 44-T Job 45-X

Direct materials cost per job $ 8,000 $ 50,000

Direct manufacturing labor cost per job $2,000 $ 10,000

Direct manufacturing labor-hours per job 40 500

Components per job 800 2,000

Turns per job 10,000 40,000

Machine-hours per job 150 1,000

Set ups 2 5

Units per job 10 300

All units are tested on both jobs.

Note: There are SIX activities (given in top half of this page). The five items above are NOT the activities!! They are what the activities are based on.

1.Compute the per unit manufacturing costs of Job 44-T under the prior job costing system.

2.Compute the per unit manufacturing costs of Job 45-X under the prior job costing system.

3.Compute the per unit manufacturing costs of Job 44-T under the activity based job costing system.

4.Compute the per unit manufacturing costs of Job 45-X under the activity based job costing system