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Overhead Cost Pool Budgeted Overhead Cost Budgeted Cost Driver Level Cost Driver Machinery depreciation/maintenance $ 169,386 24,198 Machine hours Factory depreciation/utilities/insurance 120,990 24,198 Machine hours
Overhead Cost Pool | Budgeted Overhead Cost | Budgeted Cost Driver Level | Cost Driver |
---|---|---|---|
Machinery depreciation/maintenance | $ 169,386 | 24,198 | Machine hours |
Factory depreciation/utilities/insurance | 120,990 | 24,198 | Machine hours |
Product design | 440,640 | 36,300 | Hours in design |
Material handling | 1,113,108 | 222,000 | Pounds of raw materials |
In addition, Sharp Company expects to spend $483,960 for 8,066 direct labor-hours. Two current product orders had the following requirements:
Mens Razors | Womens Razors | |
---|---|---|
Units produced and sold | 23,000 | 26,000 |
Direct labor hours | 40 | 50 |
Pounds of raw materials | 755 | 645 |
Hours in design | 30 | 33 |
Machine hours | 64 | 49 |
Using activity-based costing, how much product-level overhead is assigned to the current order for Men's Razors?
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