《管理会计》 课件 作业成本法 ABC Reference.pdf

Activity‐based Costing      Problem 1    Problem 2                        Problem 3  1 Total overhead: $520,000 Cost per $2.00 unit Number of units 260,000 2 A K Total 160,000 x 2.00 $320,000 $320,000 100,000 x 2.00 200,000 200,000 Total allocated $320,000 $200,000 $520,000 A K Total overhead $320,000 $200,000 Number of units 160,000 100,000 Cost per unit $2 $2 3 Activity Allocation Cost per cost driver Production setups Cost $164,000 $4,100 per setup Number of setups 40 Material handling Cost $96,000