BFA_261_08_communique%20numbers(1)

BFA_261_08_communique%20numbers(1) - Communique Limited...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
Communique Limited Traditional and activity-based costs Product lines Total Winch 35mm Winch 45mm Jammer Winch 35mm Winch 45mm Jammer total total total per unit per unit per unit Number of units 10,000 5,000 4,000 Traditional costs Direct materials 556,000 210,000 110,000 236,000 21.00 22.00 59.00 Direct labour 242,000 132,000 88,000 22,000 13.20 17.60 5.50 Overhead (per DL$) 854,222 465,939 310,626 77,657 46.59 62.13 19.41 Total cost 1,652,222 807,939 508,626 335,657 $80.79 $101.73 $83.91 Overhead rate (per DL$) $3.53 Selling price $110.00 $130.00 $150.00 Margin ($) $29.21 $28.27 $66.09 Margin (%) 27% 21.7% 44.1% Activity-based costs Direct materials 556,000 210,000 110,000 236,000 21.00 22.00 59.00 Direct labour 242,000 132,000 88,000 22,000 13.20 17.60 5.50 "Prime cost" 798,000 342,000 198,000 258,000 34.20 39.60 64.50 Setup 2,222 528 110 1,584 0.05 0.02 0.40 Receiving and materials-h 272,000 41,846 12,554 217,600 4.18 2.51 54.40 - - - - - - Engineering 135,000 33,750 33,750 67,500
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 4

BFA_261_08_communique%20numbers(1) - Communique Limited...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online