Use the following data:
_ ______ _ _ _ _ ______ _ _ _ _ ______ _ _ _ _ ______ _ _ _ _ __________________________ _ _ _ _ ______ _ _ _ _ ______ _ _ _ _ ______ _ _ _ _ ______ _ _ _ _ ______ ____________________ _ _ _ _ ______' Use the following data: _ . Estimated Actlvi Cost Pool Overhead Purchasing $60,000 Receiving 40,000 Assembling 200,000 Testing 50,000 Finishing 100,000 Packing and shipping 70,000 $520 000 r_ Number of Units I Curlers Dryers i Expected Expected : Use of Use of E Drivers Drivers Total Activity i 200 300 500 Orders 1 700 900 1,000 Pounds E 5,000 15,000 20,000 Number of Parts i 2,000 3,000 5,000 Number of Tests i 70,000 30,000 100,000 D. L. Hours l 2,000 5,000 7,000 Cartons i l i 50 000 40 000 l _________________________________________________________________________________________________r______________r.__________________________________J Part 1 Plantwide MOH and Unit cost A. Based on the estimated 100,000 direct labor hours and the estimated MOH of $520,000, what would the plantwide application rate be per direct labor hour'? B. Get a cost PER UNIT for the Curler and Dryer. Apply MOH based on your application rate above, and assume it takes 1 Direct Labor hour for the Curler, and 2 Direct Labor hours for the Dryer. Products Manufacturing Costs Curler Dryer Direct Materials per unit $5.00 $9.00 Direct Labor per unit $8.00 $16.00 MOH per unit Total Unit Cost Part 2 - Activity based MOH and Unit Cost A. Determine the MOH per unit for the Curler and Dryer Activity Cost Pool Total Estimated Overhead : Total Activity Activity Rate Purchasing Orders Orders Receiving Pounds Pounds Assembling Number of Parts Number of Parts Testing Number of Tests Number of Tests Finishing D.L. hours D. L. Hours Packing and shipping Cartons CartonsCurler Dryer Activity Cost Pool Curler Activity Activity Rate | MOH to Apply Dryer Activity Activity Rate MOH to Apply Purchasing Receiving Assembling Testing Finishing Packing and shipping Total costs assigned Units produced Overhead cost per unit B. Get a cost PER UNIT for the Curler and Dryer. Products Manufacturing Costs Curler Dryer Direct Materials per unit $5.00 $9.00 Direct Labor per unit $8.00 $16.00 MOH per unit Total Unit Cost