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KUIZ (THE MARKOWITZ COMPANY)

Alphas Betas Zebas Kadar overhead=


1000 3400 6000 ∑expected
overhead

∑expected
machine hours
20 DL-H 50 DL-H 800 DL-H
43 M-H 30 M-H 25 M-H
43000 102000 15000 =960000
160 000
=6 M-H

item alphas betas Zebas


Direct material 680 300 730
Direct labor 900 560 850
Manufacturing 258(6x43) 180(6x80) 150(6x25)
overhead
1838 1040 1730

2)

Activity Machines setup Engineering Inspects and


charges packing
Overhead dollars 170000 320000 470000
Activity level 34 400 5000
Activity cost rate 5000 800 94

3)

item 1000 alphas 3400 betas 600 zebas


Direct material 680000 1020000 438000
Direct labor 900000 1904000 510000
Manufacturing 258000 612000 90000
overhead
Machine setups 25000 45000 100000
Engineering 112000 6400 201600
charges
Inspections and 94000 319600 56400
packaging

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