EX-8-7
Particulars Volume Batch Order Customer TotalProcessing Processing ServicesActivity 250 D/L hours 2 Batchers 01 order Not applicable
Production Overhead:
Indirect Labor 150.00 120.00 20.00 - 290.00Factory equipment depreciation 1,000.00 34.00 - - 1,034.00Factory administration 25.00 14.00 25.00 - 64.00
General Selling & Admin. Overhead:
Wages & Salaries 100.00 40.00 160.00 - 300.00Depreciation - 6.00 10.00 - 16.00Marketing Expenses 112.50 - 60.00 - 172.50
T
otal Cost 1,387.50 214.00 275.00 - 1,876.50
Product Margin
Sales (1,000 units x 20) 20,000.00
Less: Cost:
Direct material (1,000 units x 8.50) 8,500.00Direct Labor (1,000 units x 6) 6,000.00Volume related overhead 1,387.50Batch related overhead 214.00Order related overhead 275.00 (16,376.50)
PRODUCT MARGIN 3,623.50
Customer Margin
Product Margin 3,623.50Less: Customer Services (01 customer x 2,463) (2,463.00)
Customer Margin 1,160.50
ex-8-8
Particulars Volume Batch Order Customer TotalProcessing Processing ServicesActivity 250 D/L hours 2 Batchers 01 order Not applicable
Production Overhead:
Indirect Labor 150.00 120.00 20.00 - 290.00Factory equipment depreciation 1,000.00 34.00 - - 1,034.00Factory administration 25.00 14.00 25.00 - 64.00
General Selling & Admin. Overhead:
Wages & Salaries 100.00 40.00 160.00 - 300.00Depreciation - 6.00 10.00 - 16.00Marketing Expenses 112.50 - 60.00 - 172.50
T
otal Cost 1,387.50 214.00 275.00 - 1,876.50
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ABC Costing System (Cost Accounting)
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| Upload Date: | 11/25/2009 |
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