20DL Main Test Room 210311633201 MH 63MH Mechanical Test Room 192626317103 MH

20dl main test room 210311633201 mh 63mh mechanical

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Administrative and Technical Overhead – $684,603/$3,260,015 DL ≈ $0.20/DL$ Main Test Room – $2,103,116/33,201 MH ≈ $63/MH Mechanical Test Room – $1,926,263/17,103 MH ≈ $113/MH Step 6. Apply the cost drivers. One Lot of: ICA ICB Capacitor Amplifier Diode DL$ (*) $917 $2,051 $1,094 $525 $519 Main Room MH (*) 8.5 14.0 3.0 4.0 7.0 Mech. Room MH (*) 10.0 26.0 4.5 1.0 5.0 Cost/lot - System A (a) $2,247 $5,025 $2,680 $1,286 $1,272 Cost/lot - System B (b) $2,580 $5,661 $1,913 $1,030 $1,583 Cost/lot - System C (c) $2,766 $6,281 $2,010 $995 $1,629 (*) Taken from exhibit 6 (a) Computed as DL$ + $1.45/DL$ x DL$. e.g., for ICA: $917 + $1.45/DL$ x $917 (b) Computed as DL$ + $0.20/DL$ x DL$ + $80/MH x Total MH. e.g., for ICA: $917 + $0.20/DL$ x $917 + $80/MH x (8.5+10.0) MH (c) Computed as DL$ + $0.20/DL$ x DL$ + $63/MH x Main MH + $113/MH x Mech MH e.g., for ICA: $917 + $0.20/DL$ x $917 + $63/MH x 8.5 MH + $113/MH x 10.0 MH 2
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If you like the pictures (as I do), here they are for the three cost systems. A. Existing Cost System Total Costs $7,973,997 Direct Labor $3,260,015 (allocated directly) Total Overhead $4,713,982 ($1.45/DL$) One Lot of ICA $917 DL $1330 OH $2,247 One Lot of ICB $2051 DL $2974 OH $5,025 One Lot of Capacitor $1094 DL $1586 OH $2,680 One Lot of Amplifier $525 DL $761 OH $1,286 One Lot of Diode $519 DL $753 OH $1,272 995 other lots for the month and over/under applied overhead 3
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B. System Proposed by the Accounting Manager Total Costs $7,973,997 Direct Labor $3,260,015 (allocated directly) Admin & Engineer OH $684,603 ($0.20/DL$) Testing Room OH $4,029,379 ($80/MH) One Lot of ICA $917 DL $183 AE OH $1480 Test $2,580 One Lot of ICB $2051 DL $410 AE OH $3200 Test $5,661 One Lot of Capacitor $1094 DL $219 AE OH $600 Test $1,913 One Lot of Amplifier $525 DL $105 AE OH $400 Test $1,030 One Lot of Diode $519 DL $104 AE OH $960 Test $1,583 995 other lots for the month and over/under applied overhead 4
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C. System Proposed by the Consultant Total Costs $7,973,997 Direct Labor $3,260,015 (allocated directly) Admin & Engineer OH $684,603 ($0.20/DL$) Main Test Room OH $2,103,116 ($63/MH) Mech Test Room OH $1,926,263 ($113/MH) One Lot of ICA $917 DL $183 AE OH $536 Main $1130 Mech $2,766 One Lot of ICB $2051 DL $410 AE OH $882 Main $2938 Mech $6,281 One Lot of Capacitor $1094 DL $219 AE OH $189 Main
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