costacctg13_sm_ch05

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Unformatted text preview: Wav e Sold er B ackload Tes t Defect A nalysis C O S T A LLOC ATIO N B A S E } } } Nu mber of A x ial I nsertion s Nu mb er o f Dip I nsertio ns N umb er o f Man ual Inser tio ns Nu mb er o f Bo ard s So lder ed Nu mb er o f B acklo ad I nsertion s B ud geted Time in Tes t B ud geted Time in An alysis C OST O BJEC T: PC BOA RD Indirect Costs Direct Costs DIRECT DIR EC T COSTS C O S T Direct Materials Diect D irre ct M anuufacturnng Man facturi i g Lab r Laboor 2. Activity Area 1. Axial insertion 2. Dip insertion 3. Manual insert ion 4. Wave so lder 5. Backload 6. Test 7. Defect analys is Total Indirect Manufacturing Costs Allocated $ 0.08 ´ 45 = $ 3.60 0.25 ´ 24 = 6.00 0.50 ´ 11 = 5.50 3.50 ´ 1 = 3.50 0.70 ´ 6 = 4.20 90.00 ´ .25 = 22.50 80.00 ´ .10 = 8.00 $53.30 Direct manufacturing costs: Direct materials Direct manufacturing labor Indirect manufacturing costs: Manufacturing overhead (see above) Total manufacturing costs $75.00 15.00 $ 90.00 53.30 $143.30 3. The manufacturing manager likely would find the ABC job­costing system useful in cost management. U...
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This note was uploaded on 10/11/2010 for the course ACCT 321 taught by Professor Cole during the Spring '10 term at University of Miami.

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