spices 1496000 total direct cost 21900000 54750000 38325000 18615000 16456000

Spices 1496000 total direct cost 21900000 54750000

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spices 14,960.00 $ total direct cost 219,000.00 $ 547,500.00 $ 383,250.00 $ 186,150.00 $ 164,560.00 $ total overhead cost 289,171.62 $ 665,036.74 $ 478,767.54 $ 400,081.42 $ 398,272.68 $ total cost 508,171.62 $ 1,212,536.74 $ 862,017.54 $ 586,231.42 $ 562,832.68 $ total cost per unit 1.74 $ 1.66 $ 1.69 $ 2.68 $ 3.01 $ products whole milk low fat milk skim milk choc milk eggnog prices 1.90 $ 1.90 $ 1.90 $ 1.90 $ 2.25 $ maple hill dairy farm
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first stage allocation: allocate resources to activities bottling equipment facilities processing G and A assigned costs 764,310.00 $ 105,385.00 $ 468,331.00 $ 128,993.00 $ 1,467,019.00 $ first: resource consumtion drivers activities bottling equipment facilities processing G and A milking 10000 30% separating 2000 15% mixing 1000 15% botling 90% 1500 25% warehousing 12500 10% G and A 2000 0% 100% receiving and inspecting 10% 0% cleaning and reapairs 1000 5% total 100% 30000 100% second : allocate resources to activities using drivers activities bottling equipment facilities processing G and A total milking 35,128.00 $ 140,499.30 $ 175,627.30 $ separating 7,026.00 $ 70,249.65 $ 77,275.65 $ mixing 3,513.00 $ 70,249.65 $ 73,762.65 $ botling 687,879.00 $ 5,269.00 $ 117,082.75 $ 810,230.75 $ warehousing 43,910.00 $ 46,833.10 $ 90,743.10 $ G and A 7,026.00 $ 128,993.00 $ 136,019.00 $ receiving and inspecting 76,431.00 $ 76,431.00 $ cleaning and reapairs 3,513.00 $ 23,416.55 $ 26,929.55 $ total 764,310.00 $ 105,385.00 $ 468,331.00 $ 128,993.00 $ 1,467,019.00 $ second stage allocation: allocate activities to cost objects first: obtain cost drivers cost driver whole milk low fat milk skim milk choc milk eggnog total number of bottles produced 292000 730000 511000 219000 187000 1939000 machine hours, separating 87 422 345 132 112 1098 machine hours, mixing 0 0 0 385 355 740 machine hours,bottling 199 433 312 187 177 1308 labour hours,warehousing 166 304 236 144 135 985 number of invoices 145 500 333 455 525 1958 ounces 65700 76650 142350 labour hours,clean and repair 98 312 177 88 122 797 cost driver units cost per driver number of bottles produced 1939000 0.09 $ machine hours, separating 1098 70.38 $ machine hours, mixing 740 99.68 $ machine hours,bottling 1308 619.44 $ labour hours,warehousing 985 92.12 $ number of invoices 1958 69.47 $ ounces 142350 0.54 $ labour hours,clean and repair 797 33.79 $ 985.51 $ activities whole milk low fat milk skim milk choc milk eggnog milking 26,448.26 $ 66,120.64 $ 46,284.45 $ 19,836.19 $ 16,937.75 $ separating 6,122.93 $ 29,699.75 $ 24,280.60 $ 9,289.97 $ 7,882.40 $ mixing - $ - $ - $ 38,376.51 $ 35,386.14 $ botling 123,269.05 $ 268,218.59 $ 193,266.05 $ 115,835.74 $ 109,641.32 $ warehousing 15,292.75 $ 28,005.99 $ 21,741.49 $ 13,266.00 $ 12,436.87 $ G and A 10,072.91 $ 34,734.17 $ 23,132.96 $ 31,608.09 $ 36,470.88 $ receiving and inspecting - $ - $ - $ 35,275.85 $ 41,155.15 $ cleaning and reapairs 3,311.29 $ 10,542.06 $ 5,980.59 $ 2,973.40 $ 4,122.21 $ total overhead cost 184,517.18 $ 437,321.20 $ 314,686.14 $ 266,461.75 $ 264,032.72 $ overhead cost per bottle 0.63 $ 0.60 $ 0.62 $ 1.22 $ 1.41 $ direct cost whole milk low fat milk skim milk choc milk eggnog plastic and paper bottle 73,000.00 $ 182,500.00 $ 127,750.00 $ 54,750.00 $ 46,750.00 $ cocoa 10,950.00 $ sugar 10,950.00 $ 9,350.00 $ spices 14,960.00 $ total direct cost 73,000.00 $ 182,500.00 $ 127,750.00 $ 76,650.00 $ 71,060.00 $ total overhead cost 184,517.18 $ 437,321.20 $ 314,686.14 $ 266,461.75 $ 264,032.72 $ total cost 257,517.18 $ 619,821.20 $ 442,436.14 $ 343,111.75 $ 335,092.72 $ total cost per unit 0.88 $ 0.85 $ 0.87 $ 1.57 $ 1.79 $ maple hill dairy farm
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  • Fall '08
  • Beavis
  • Maple Hill Dairy Farm

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