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8.8)
8.9)
1)
2) OH COST HUBS :
3) OH COST SPROCKETS :
ACTIVITY COST RATE ACTIVITY ABC COST
POOL
a)M.S $180 300 $54000
b)S.P 40 - -
c)G.F 34 16000 $544000
TOTAL OH COST $598000
PRODUCT COST :
HUBS SPROCKTES
DM $32 $18
DL 12 6
MOH 49 14.95
UNIT PRODUCT COST $93 $38.95
8.10)
8.11)
8.12)
1)
2)
ACTIVITY COST TOTAL COST ACTIVITY RATE
POOL
a)VR $150 000 20 000 DLHs $7.5/DLHs
b)OR 100 000 400 orders $250/orders
c)CS 80 000 200 customers $400/customer
d)O 70 000 Not applicables Not applicables
3)
SALES $3000
COST;
DM $1800
DL 500
VOLUME RELATED OH 150
ORDER RELATED OH 250
CUSTOMER S OH -
$2700
CUSTOMER MARGIN $300