Familysnacks - FAMILY SNACK DRINK Fruit Carbonated Unit...

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FAMILY SNACK DRINK Cost Items Total cost Fruit Carbonated (P) Direct materials 48,000 29,000 Direct labor 12,000 25,520 Production overhead 187,000 Mixing 59,100 Bottling 127,900 TOTAL COST Carbonated Fruit Carbonated Fruit Activities Number of activities Total Cost/unit Mixing (per labor hour) 40,000 232 268 500 80 18,560 21,440 Bottling (per machine hour) 90,000 174 626 800 113 19,575 70,425 Receiving (per order) 14,000 40 60 100 140 5,600 8,400 Inventory control (per unit) 13,000 232 400 632 21 4,772 8,228 Production set-up (per run) 12,000 5 15 20 600 3,000 9,000 Engineering (per machine hour) 8,000 174 626 800 10 1,740 6,260 Maintenance (per machine hour) 4,000 174 626 800 5 870 3,130 Depreciation (per unit) 6,000 232 400 632 9 2,203 3,797 187,000 Fruit Carbonated 56,320 130,680 187,000 Number of barrels Production volume 400 232 OH PER UNIT 326.70 242.76 Prime costs 150 235 476.70 477.76 USP 500 625 23.30 147.24 0.05 0.24
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Unformatted text preview: FAMILY SNACK DRINK Fruit Carbonated Unit selling price P 500 625 Unit cost (per barrel) under Plantwide Unit direct materials P 120 125 Unit direct labor P 30 150 110 235 Overhead P 187,000 Fruit Hr. 800 Carbonated Hr. 696 Total hours 1,496 Unit overhead cost P/Hr 125 250 375 Hours required 2 3 Total unit cost P 400 610 85 Gross profit P 100 15 Gross margin % 20.0 2.4 Fruit Carbonated Unit selling price 500 625 Unit cost (per barrel) under Department Unit direct materials P 120 125 Unit direct labor P 30 110 Overhead P Amount Hour P/Hr Reqt in Hr Reqt in Hr Mixing P/Hr 59,100 500.00 118.20 0.67 79.19 1.0 118.2 Bottling P/Hr 127,900 800.00 159.88 1.42 227.02 1.0 159.88 Unit overhead cost P 187,000 41.68 306.22 278.08 Total unit cost P 456.22 513.08 Gross profit P 43.78 111.93 Gross margin % 8.8 17.9...
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