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



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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1
Solution Exhibit 11.16
Job Costing Systems for Henriksen

11.17 Activity-based job costing.
(15 min)
1
An overview of the product-costing system is


Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012 Executive chair Chairman chair Direct manufacturing costs
Direct materials
€600,000
€25,000 Direct manufacturing labour,

€20 × 7,500; 500 150,000 10,000 Direct manufacturing costs
750,000 35,000 Indirect manufacturing costs
Materials handling,

€0.25 × 100,000; 3,500 25,000 875
Cutting,

€2.50 × 100,000; 3,500 250,000 8,750
Assembly,

€25.00 × 7,500; 500 187,500 12,500 Indirect manufacturing costs 462,500 22,125 Total manufacturing costs
€1,212,500 €57,125 Unit costs Executive chair €1,212,500 ÷ 5,000 = €242.50 Chairman chair €57,125 ÷ 100 = €571.25

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