Question
Two circuit board products PCB124 and PCB136 Total Indirect Costs for the Quarter: Assembly 630,000 Soldering 270,000 Inspection 160,000 PCB124 PCB136 Direc costs (materials, labor)
Two circuit board products PCB124 and PCB136
Total Indirect Costs for the Quarter:
Assembly 630,000
Soldering 270,000
Inspection 160,000
PCB124 PCB136
Direc costs (materials, labor) 162,400 178,240
Machine hours (assembly) 480 1,080
Number of units produced (soldering) 6,000 4,000
Testing hours (inspection) 6,000 8,000
Answer the following table
Activity-based costing system | PCB 124 | PCB136 |
Assembly cost driver (machine hours) | ||
Allocated assembly cost | ||
Soldering cost driver (units) | ||
Allocated soldering cost | ||
Inspection cost driver (testing hours) | ||
Allocated inspection cost | ||
Cost per produce | PCB 124 | PCB136 |
Direct costs | ||
Manufacturing overhead | ||
Assembly | ||
Soldering | ||
Inspection | ||
Total manufacturing costs per product | ||
Number of units | ||
Total manufacturing costs per unit |
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