質問: hakara company has been using direct labor costs as the basis for assigning overhead to its... hakara company has been using direct labor costs as the basis for assigning overhead to its many products. under th allocation system, product a has been assigned overhead of $21.86 per unit, while product b has been assigned $13.35 per unit. management feels that an abc system will prov and has collected the following cost pool and cost driver information: ide a more accurate allocation of the overhead costs ac tivity driver consumption 4,000 14,000 36, 000 activity costs cost drivers cost pools machine setup materials handling electric power $284,000 setup hours 70,000 pounds of materials 72,000 kilowatt-hours g cost information pertains to the production of a and b,just two of hakara's many products: number of units produced direct materials cost direct labor cost number of setup hours pounds of materials used kilowatt-hours 5,000 10,000 $24,000 $34,000 $32,000 $35,000 200 2,000 2,000 2,000 4,000 100 required 1. use activity-based costing to determine a unit cost for each product. (round your final answers to 2 decimal pl cost per unit product a product b
回答: answer: cost per unit product -a 15.42 product -b 10.12 working note for the above answer is as under: cost pool activity cost$ cost driver driver consumption activity rate a b c=a/b machine set up 284000 set up hrs 4000 71 materials handling 70,000 pounds of material 14000 5 electric power 72,000 kilowatt hrs 36000 2 overhead allocation to a &b a b cost driver activity rate driver cosumption oh amount allocated driver cosumption oh amount allocated a b c=a*b d e=a*d set up hrs 71 100 7100 200 14200 pounds of material 5 2000 10000 2000 10000 kilowatt hrs 2 2000 4000 4000 8000 total 21100 32200 details product a product b no of units produced (a) 5,000 10,000 cost details direct materials cost(b) 24000 34000 direct labor cost © 32000 35000 manufacturing overhead allocated (d) 21100 32200 total cost(e=b+c+d) 77100 101200 unit cost =(e/a) 15.42 10.12