Standard Costing - Standard Selling price 12,000 per unit...

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Unformatted text preview: Standard Selling price 12,000 per unit Direct Matarials Standard Who would they get this information from Standard Quantity 1000 cubic feet per pool Logistics Standard Price 2 per cubic feet Purchasing Standard DMC 2000 Direct Labor Standard Number of Hours 400 (per pool) Logistics Standard Wage 10.5 Human Resources Standard D Labor 4200 Overhead Rate - Management's Estimate Estimated Overhead (given) 18400 5.75 Overhead Rate Logistics, hisorcial data Estimated Driver (400 * 8) 3200 Standard Total DL hours - given 8 pools - static budget Estmated DLH per pool 400 Static Budget sales 8 Total Estimated DL Hours 3200 Calculation of estimated Driver OH Rate on a Variable Vs Fixed Basis Estimated Variable Overhead 6400 Estimated Fixed Mfg 12000 18400 Estimated Variable Overhead 6400 2.00 Variable OH Rate 3200 Estimated Fixed Overhead 12000 3.75 Fixed OH Rate 3200 Total OH Rate 5.75 Selling & Admin - Standard Variable Selling 1000 (per unit) Fixed Selling & Admin 800 (per unit) FIXED COST ANALYSIS Fixed Mfg 12000 Fixed S&A 8000 Total Fixed Costs 20000 Static Income Statement...
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Standard Costing - Standard Selling price 12,000 per unit...

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