Copy of C9 Excel Template 9-40

Copy of C9 Excel Template 9-40 - Student Name: Heather...

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Student Name: Heather Bolduc Class: Cost Accounting Problem 09-40A HURON FURNITURE Part a. Products Oval Round Square Total Total direct costs 80,000 80,000 80,000 240,000 Total machine hours 30,000 10,000 20,000 60,000 Total number of setups 80 300 220 600 Total pounds of material 500,000 300,000 800,000 1,600,000 Total direct labor hours 3,200 1,800 5,000 10,000 Number of units produced 4,000 2,000 6,000 12,000 Cost pools Costs Activity Cost Drivers Utilities 450,000 60,000 machine-hours Scheduling and setup 450,000 600 setups Material handling 1,200,000 1,600,000 pounds of material 2,100,000 Correct! Compute overhead rate per labor hour: Recommended Estimated Cost Driver Burden Rate Activity Cost Driver Cost Activity per DLH Total overhead Labor hours $2,100,000 10,000 $210.00 Correct! Compute cost per unit: Oval Round Square Direct Costs $80,000 $80,000 $80,000 Overhead 672,000 378,000 1,050,000 Total costs 752,000 458,000 1,130,000 Number of units 4,000 2,000 6,000 Unit cost $188
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Copy of C9 Excel Template 9-40 - Student Name: Heather...

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