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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