Lecture 09_24_10 - Managerial Accounting Lecture Problem 3-12 Click to edit Master subtitle style Problem 3-12 Calculation of predetermined OH rate

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Click to edit Master subtitle style 2/10/11 Managerial Accounting Lecture September 24, 2010 Problem 3-12
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2/10/11 Problem 3-12 Calculation of predetermined OH rate Estimate OH $1,000,0 00 Estimated based (DLH) # units DL/unit - Mono-relay 40,000 $9 $360,000 - Bi-relay 10,000 $12 $120,000 Total allocation base $480,00 0 Predetermined OH rate 208.33%
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2/10/11 Problem 3-12 Calculation of unit cost based on traditional OH allocation Unit cost Mono- relay Bi-relay - Direct materials $35.00 $48.00 - Direct Labor 9.00 12.00 - Applied overhead 18.75 25.00 Unit product cost $62.75 $85.00
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2/10/11 Activity cost pool Measured by Estimated cost of pool Maintaining parts inventory number of parts $180,000.00 Processing purchase orders number of purchase orders 90,000.00 Quality control number of AC tests 230,000.00 Machine related Machine-hours 500,000.00 Total estimated OH $1,000,000.0 0 Analysis of OH estimate
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2/10/11 Activity cost pool Measured by Mono- relay requires Bi-relay requires Total Maintaining parts
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This note was uploaded on 02/08/2011 for the course ACCOUNTING 275 taught by Professor Ngo during the Spring '11 term at Rutgers.

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Lecture 09_24_10 - Managerial Accounting Lecture Problem 3-12 Click to edit Master subtitle style Problem 3-12 Calculation of predetermined OH rate

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