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Potter & Weasley Company aadaki faaliyetlere, tahmini dolayl faaliyet maliyetlerine ve tahsisat esaslarna sahipti: aktiviteler Dolayl Faaliyet Maliyetleri Tahsis Taban Hesap sorgulama (saat) 86.400 dolar

Potter & Weasley Company aadaki faaliyetlere, tahmini dolayl faaliyet maliyetlerine ve tahsisat esaslarna sahipti:

aktiviteler

Dolayl Faaliyet Maliyetleri

Tahsis Taban

Hesap sorgulama (saat)

86.400 dolar

2.700

Hesap faturalandrmas (satrlar)

56.000$

32.000

Hesap dorulama (hesaplar)

38.250$

25.500

Yazma (mektuplar)

80.000$

10.000

Potter & Weasley, aktiviteye dayal maliyetlemeyi kullanr.

Yukardaki faaliyetler P ve Q Departmanlar tarafndan u ekilde kullanlmaktadr:

Departman P

Departman Q

Hesap sorgulama (saat)

400

800

Hesap faturalandrmas (satrlar)

10.000

4.000

Hesap dorulama (hesaplar)

6.000

7.000

Yazma (mektuplar)

1.000

2.000

Yazma maliyetinin ne kadar P Departmanna tahsis edilecek?

A.

16.000$

B.

1500$

C.

8.000$

D.

9.000 dolar

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