costacctg13_sm_ch05

Plantwiderate requirement 1 ratioofab 23800 9258 257

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Unformatted text preview: r resources consumed for those cases. 5­19 (20 min.) Plantwide, department and ABC indirect cost rates. 1. Actual plant­wide variable MOH rate based on machine hours, $308,600 ¸ 4,000 $77.15 per machine hour United Motors Holden Motors Leland Vehicle Total Variable manufacturing overhead, allocated based on machine hours ($77.15 ´ 120; $77.15 ´ 2,800; $77.15 ´ 1,080) 2. Department Design Production Engineering Variable MOH in 2007 $39,000 29,600 240,000 Total Driver Units 390 370 4,000 $9,258 $216,020 $83,322 $308,600 Rate $100 $ 80 $ 60 United Motors per CAD­design hour per engineering hour per machine hour Holden Motors Leland Vehicle Total Design­related overhead, allocated on CAD­design hours (110 ´ $100; 200 ´ $100; 80 ´ $100) Production­related overhead, allocated on engineering hours (70 ´ $80; 60 ´ $80; 240 ´ $80) Engineering­related overhead, allocated on machine hours (120 ´ $60; 2,800 ´ $60; 1,080 ´ $60) Total $11,000 $ 20,000 $ 8,000 $ 39,000 5,600 4,800 19,200 29,600 7,200 168,000 64,800 240,000 $23,800 $192,800 $92,000 $308,600 5­7 3. Uni...
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