Case 3 Write Up.docx - Q2 Existing System ICA ICB CAPACITOR AMPLIFIER DIODE Direct Labor $ $917.00 $2,051.00 $1,094.00 $525.00 $519.00 Overhead(145

Case 3 Write Up.docx - Q2 Existing System ICA ICB CAPACITOR...

This preview shows page 1 - 3 out of 3 pages.

Q2. Existing System Direct Labor $ Overhead (145%) Total ICA $917.00 $1,329.65 $2,246.65 ICB $2,051.00 $2,973.95 $5,024.95 CAPACITOR $1,094.00 $1,586.30 $2,680.30 AMPLIFIER $525.00 $761.25 $1,286.25 DIODE $519.00 $752.55 $1,271.55 Accounting Manager Direct Labor $ Direct Labor Hour Burden Machine Hours Other Burden Total Burden ICA $917.00 $183.40 18.5 $1,480.00 $1,663.40 ICB $2,051.00 $410.20 40.0 $3,200.00 $3,610.20 CAPACITOR $1,094.00 $218.80 7.5 $600.00 $818.80 AMPLIFIER $525.00 $105.00 5.0 $400.00 $505.00 DIODE $519.00 $103.80 12.0 $960.00 $1,063.80 Consultant Direct Labor $ Direct Labor Hour Burden Main Room Hours Main Room Burden Mech. Room Hours Mech Room Burden Total Burden ICA $917.00 $183.40 8.5 $538.43 10.0 $1,126.27 $1,848.10 ICB $2,051.00 $410.20 14.0 $886.83 26.0 $2,928.31 $4,225.34 CAPACITOR $1,094.00 $218.80 3.0 $190.03 4.5 $506.82 $915.66 AMPLIFIER $525.00 $105.00 4.0 $253.38 1.0 $112.63 $471.01 DIODE $519.00 $103.80 7.0 $443.41 5.0 $563.14 $1,110.35 Main Room $63.34 Mechanical Room $112.63
Image of page 1
Q4. We prefer to use the consultant’s method, because it is more specific than the accountant’s method. The downside of the consultant’s method is that it is a little bit more expensive to maintain. We believe that by adding two more cost pools to allocate the costs associated with new complex/high-technology components could address this downfall. There would be
Image of page 2
Image of page 3

You've reached the end of your free preview.

Want to read all 3 pages?

  • Fall '19
  • consultant, ICB

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture