abc - Two Drivers A ABC Accounting B C Direct Labor Hours...

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Two Drivers Page 1 ABC Accounting Material Setups Orders Resource Usage Product 1 6 0.5 0.5 0.1 0.1 0.1 0.1 Product 2 6 0.5 0.5 0.03 0.03 0.03 0.01 Total Driver Cost 66 550 825 480 500 100 1000 Driver Availability 660 55 55 4 4 4 2 Total Drivers Driver Selected 1 0 0 0 0 0 1 2 = 2 Driver Assignments Material Setups Orders Driver Cost Material 1 0 0 0 0 0 0 66 1 = 1 Direct Labor Hours 1 0 0 0 0 0 0 550 1 = 1 Machine Hours 0 0 0 0 0 0 1 825 1 = 1 Setups 1 0 0 0 0 0 0 480 1 = 1 Orders 0 0 0 0 0 0 1 500 1 = 1 Times Handled 0 0 0 0 0 0 1 100 1 = 1 No. of Part Numbers 1 0 0 0 0 0 0 1000 1 = 1 Lockbox Constraints <= <= <= <= <= <= <= 1 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 Exact Unit Driver Costs Material Setups Orders 0.1 10 15 120 125 25 500 Sq Error Under Over Product 1 90.1 90.3 0.04 0 0.2 90.1 Product 2 26.2 26.18 0 0.02 0 26.2 SSE 0.04 0.02 0.2 0.23 Abs Err Estimated Unit Driver Costs Material Setups Orders 3.18 0 0 0 0 0 712.5 . Direct Labor Hours Machine Hours Times Handled No. of Part Numbers Direct Labor Hours Machine Hours Times Handled No. of Part Numbers Driver Assigned Direct Labor Hours Machine Hours
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This note was uploaded on 03/17/2010 for the course ACCT acct 4360 taught by Professor Robert during the Spring '10 term at DeVry Colorado Springs.

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abc - Two Drivers A ABC Accounting B C Direct Labor Hours...

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