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Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High
Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High F 11,100 Great P 17,100 Techno uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High F $ 39.10 $ 18.70 Great P $ 26.50 $ 14.30 Direct materials Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead $ 445,400 engineering hours inspection hours 2,620 13,050 336,700 33,930 machine hours 608,940 26,610 direct labor hours 132,550 Total $ 1,523,590 Techno's controller had been researching activity-based costing and decided to switch to it. A special study determined Techno's two products have the following budgeted activities: High F 1,070 Great P Engineering and design hours Quality control inspection hours 1,550 5,750 7,300 Machine hours 20, 390 13,540 Labor hours 12,110 14,500 Using activity-based costing, applied engineering and design factory overhead for the High F model per unit is: (Rounded to the nearest cent.) Multiple Cholce $5.43. $13.37, $16.39. $32.97. $68.15. Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High F 11,100 Great P 17,100 Techno uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High F $ 39.10 $ 18.70 Great P $ 26.50 $ 14.30 Direct materials Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead $ 445,400 engineering hours inspection hours 2,620 13,050 336,700 33,930 machine hours 608,940 26,610 direct labor hours 132,550 Total $ 1,523,590 Techno's controller had been researching activity-based costing and decided to switch to it. A special study determined Techno's two products have the following budgeted activities: High F 1,070 Great P Engineering and design hours Quality control inspection hours 1,550 5,750 7,300 Machine hours 20, 390 13,540 Labor hours 12,110 14,500 Using activity-based costing, applied engineering and design factory overhead for the High F model per unit is: (Rounded to the nearest cent.) Multiple Cholce $5.43. $13.37, $16.39. $32.97. $68.15.
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