Bhimani, Horngren,
Datar and Rajan,
Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
Solution Exhibit 12.15 Overview of product costing at Combrai Informatique. Materials
Handling
Number of
Parts Assembly Management
Hours of Assembly
Time
Machine Insertion of Parts
Number
of Machine- Inserted PartsManual Insertion of Parts
Number of Manually- Inserted Parts
Quality
Testing
Hours
of Quality- Testing TimeDirect
Materials
INDIRECT COSTS
DIRECT COSTS
DIRECT PRODUCT
COSTS
COST OBJECT
PRODUCT
COST ALLOCATION
BASES
INDIRECT COST
POOLS
}
}
}
}
Share with your friends: 
