11.16 Activity-based job-costing system.
(40 min)
1
Solution Exhibit 11.16 presents costing overviews of the previous job-costing system and the refined activity-based job-costing system.
2 Direct manufacturing costs
Direct materials
DKr 3,000 Indirect manufacturing costs
Materials handling, DKr 8 × 50
DKr 400
Machining, DKr 68 × 12 816
Assembly, DKr 75 × 15 1,125
Inspection, DKr 104 × 4 416 2,757 Total manufacturing costs
DKr 5,757 Total manufacturing costs = DKr 5,757
× 50 = DKr 287,850.
3
A direct cost is a cost that is related to the particular cost object and that can be traced to it in an economically feasible way. Henriksen may differ from its competitor in several ways.
Share with your friends: |
