Intel Corporation is using Standard Cost Accounting for its semiconductor manufacturing:

Requirements:

• Calculate the Standard Cost per unit for a microprocessor:
  • Direct Materials: $50 per unit
  • Direct Labor: $30 per unit
  • Manufacturing Overhead: $20 per unit

• Implement Marginal Cost Accounting to assess the cost impact of producing additional units.
• Evaluate the benefits of Standard Cost Accounting in cost control and performance evaluation.
• Discuss how Activity-Based Costing could enhance cost allocation for R&D activities.
• Provide recommendations to optimize costs using insights from all three accounting methods.

Standard Cost Calculation:

Category	Amount per Unit ($)
Direct Materials	$50
Direct Labor	$30
Manufacturing Overhead	$20
Total Standard Cost per Unit	$100