costacctg13_sm_ch05

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Unformatted text preview: given $ 25.00 per machine hour setup hours no. of purchase orders selling price dir. mfg. labor costs 1,600 400 1,400 500 $72,000 $40,000 $ 90,000 $ 36,000 $ 40,000 $ 39,000 $ 48,000 $ 30.00 per setup hour $ 40.00 per purchase order $ 0.05 per dollar of sales $0.42857 per dollar of direct manuf. labor cost Cost of supplies ($200 ´ 400; $250 ´ 200) Direct manuf. labor costs ($180 ´ 400; $200 ´ 200) Indirect costs allocated: Machine operations ($25 per mach. hr. ´ 4,000; 2,000) Setups ($30 per setup hr. ´ 1,600; 1,400) Purchase orders ($40 per order ´ 400; 500) Design Marketing (0.05 ´ $1,200 ´ 400; 0.05 ´ $1,500 ´ 200) Administration ($0.42857 ´ 72,000; 40,000) Total costs Cost of each job ($378,857 ¸ 400; $266,143 ¸ 200) 5­10 Total Costs Standard Special Job Job $ 80,000 $ 50,000 72,000 40,000 100,000 50,000 48,000 42,000 16,000 20,000 8,000 32,000 24,000 15,000 30,857 17,143 $378,857 $266,143 $ 947.14 $1,330.72 3. Cost per job Simple Costing System Act ivit y­based Costing System Difference (S...
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