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latihan 8-8

Act.classificat
activity ion Examples of act.measures
Direct labor workers assemble a Providing power to run
product Unit – level processing eqipment
Product are desingned by Product –
engineers level Advertising a product
Equipment is set up Bacth – level Setting up equipment
Machines are used to shape and Providing power to run
cut material Unit – level processing equipment
Monthly bills are sent out to Customers –
regular customers level Salles calls
Material are moved from the Arranging for shipments
receiving dock to production lines Bacth – level to customers
All completed units are inspected Providing power to run
for defects Unit - level processing equipment

latihan 8-10
Processin
Openin gd and Processin
g acc w g other other total
Teller wager 23250 104000 32000 16000 160000
Assistant branch
10775
Manger salary 0 3750 22500 37500 75000
Branch manger salary 62500 - 8000 68000 80000
12150 12150 31500
total 0 107750 62500 0 0

latihan 8-11
Total Total Activity
Activity costs pool cost activity rate
Oprening accounts $23250 500 $46.60
Processing deposits and withdrawais 107750 100000 1.08
Processing otehr customer
transaction 62500 5000 12.50
Not Not
Other actvity 121500 applicable applicable

latihan 8-12

Activity cost pools Activity rate activity ABC cost
Order saiz R 16.85/DHL 200 $3340
Customer orders R 320.00/C/O - -
Product testing R89.00 4 hours 356
R1090/OO
Selling SALES 2 sales call 2180
total $5906