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Month Material Handling Cost Number of Moves January 875,000 18,500 February 1,340,000 35,000 March 1,472,000 45,000 April 1,050,000 27,000 May 1,215,000 30,000 June 1,300,000 34,000
| Month | Material Handling Cost | Number of Moves |
| January | 875,000 | 18,500 |
| February | 1,340,000 | 35,000 |
| March | 1,472,000 | 45,000 |
| April | 1,050,000 | 27,000 |
| May | 1,215,000 | 30,000 |
| June | 1,300,000 | 34,000 |
| July | 1,541,000 | 42,000 |
| August | 1,445,000 | 38,000 |
| September | 1,275,000 | 33,000 |
| October | 812,000 | 15,000 |
- Use the number of moves to determine the high and low points. Don't use the Total material handling cost to determine the high and low points.
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Management Accounting
Authors: Will Seal, Carsten Rohde, Ray Garrison, Eric Noreen
6th Edition
0077185536, 978-0077185534
