Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed


Activity-based job-costing system



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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1
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.

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