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
P-41
P-63
Direct manufacturing product costs

Direct materials
€407.50 €292.10 Indirect manufacturing product costs
Materials handling

(85
× €1.20; 46 × €1.20)
102.00 55.20 Assembly management

(3.2
× €40; 1.9 × €40)
128.00 76.00 Machine insertion of parts

(49
× €0.70; 31 × €0.70)
34.30 21.70 Manual insertion of parts

(36
× €2.10; 15 × €2.10)
75.60 31.50
Quality testing

(1.4
× €25; 1.1 × €25)
35.00 27.50 Total indirect manufacturing product costs
€374.90 €211.90 Total manufacturing product costs
€782.40 €504.00


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 Parts
Manual Insertion of Parts
Number of Manually- Inserted Parts
Quality
Testing
Hours of Quality- Testing Time
Direct
Materials
INDIRECT COSTS
DIRECT COSTS
DIRECT PRODUCT
COSTS
COST OBJECT
PRODUCT
COST ALLOCATION
BASES
INDIRECT COST
POOLS
}
}
}
}

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