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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Two circuit board products PCB124 and PCB136
Total Indirect Costs for the Quarter:
Assembly     630,000
Soldering       270,000
Inspection     160,000
                                                                                                      PCB124                      PCB136
Direc costs (materials, labor)Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 162,400Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 178,240
Machine hours (assembly) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 480Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 1,080
Number of units produced (soldering)Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 6,000Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 4,000
Testing hours (inspection)Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 6,000Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 8,000
Answer the following table
|
Activity-based costing system |
PCB 124 |
PCB136 |
|
Assembly cost driver (machine hours) |
 |  |
|
Allocated assembly cost |
 |  |
|
Soldering cost driver (units) |
 |  |
|
Allocated soldering cost |
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|
Inspection cost driver (testing hours) |
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|
Allocated inspection cost |
 |  |
| Â | Â | Â |
|
Cost per produce |
PCB 124 |
PCB136 |
|
Direct costs |
 |  |
|
Manufacturing overhead |
 |  |
|
Assembly |
 |  |
|
Soldering |
 |  |
|
Inspection |
 |  |
|
Total manufacturing costs per product |
 |  |
| Â | Â | Â |
|
Number of units |
 |  |
|
Total manufacturing costs per unit |
 |
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