‘Aoxnon 6.7
H eraocia «Xodua AE» avakappéver to Baymo cowteoudy zat kuteor
2Ov YSoow OmTuby xaL enogLAY eTIOkoN, Hat yonoYLorOLEE TH UEBODO 0-
orohdynong aoe tov doaoroorifror. Hagazdte xagézovren dedoueva
ov agoooby to xd0TOs tow SouoTyoLOTIFTON TS
Aguorngisryta Odnyds xéar0vs Enjou duarygistyra
Bayy TH 10,000 e4
Yroonijaten eoyeoias foye 240 gov
Aha Ay ay
H dckquery zdorovg Aida aorehetra ad xdot0s adedveias xan 75>
oros ovvrjanons ts ogydvoons.
H eraigcia &yet Hn ohozkngdoct to mQdto orddto te xaravomn|s TOV
réqur, drov to xdatog éxet xaraveunOel ortc OoaaTHotdtNtes ws EE
Bagh eee Alia | Zévoko
"Boda Puts 99,000 45.000 | 36.000 | 180.000
'EEoda yougeiov 14.000 84.000 42.000 140.000
Sivoo 113.000 | 129000 | 78.000 | 320.000
Zyretra.
1. Na vxoloyidoty o1 ovvteheorés dn yay xdorovs doaoreworifroy yu
nic dgaonyoidtytes tys Bagijs xa nyc vxoonjorgye eoyaoias ovucti1o6)-
vovras tov nagaxdto mivanc.
Yarooryqiey
: Akka | Stvoko.
egyaotas
Bagh}
‘FEoda Bayne
‘Egoda youqeion
Zbvoho.
2. Na.xgoad.oguaibet 10 xégdos tys «Xooya A.E.» and typ extéheon evds &-
you, to oxoio xeodaupdver fagpr) 98 tu. veu asccuret Aucou Vaud xa
Aycon Eoyaota avvohot xdotovg 2.580 evgd, xa to ooio ba axoge-
get 6008 3.700 evgc.‘Aoknon 6.11
H eraugela «bavtaoia AE» xagdyet dio xo0iévta, to B3 xa to B3-A, xa
yonowozoui tyy xagadoowaz) xootoAdynon. To 0016 B3-A vivant oetied
modogato oryy ayood xa Eyer moombyper a5 Ty wehéry xau e&héy Tov B3
oto thaiowo ts ro00tdBetus va e1oazbet otyY ayood éva moOISY AaoENGE-
95 ne 10 B3. To 29016 B3-A eivau ro mo meginioxo ad ra do meoidvTa,
amautévtas 2 QAE avé wovdda, ae abyxouay te to B3 10 oxolo azattel
dis 1 QAE avd wovdda. To x90ibv B3-A xagdyera we automatoromuery
VYoasur Tagayeryijs.
Ta P-B.E. xarahoyovtat ova aooibyta Bdoet tov QAE. H evaigeta ext
ud bu xad t0 exduevo ét0g ta P-B.E. Oa avé2bovy ae 510.000 evods xa Oa
zagazborv avvohizd 10.000 wovddes meoidvtos B3-A zat 40.000 povddes
ooibvt0¢ BB.
Ta Lord ororyeia xdatovs agaywyis Efovv ws e&ijs (ood oF evgd/uo-
vida).
Hooiév
BB
Aueoa Yared u
Awwon Eoyaoie, 6
Zyretrar:
1. Na wxohoptabed 0 ovvteheanis xataloyiqnos PB.E. xov xonomorouet 1
«@avraaia AE.» xa1 va. x900d109100ei to avd wovdda xbatog xd0e o0%b.
vros.
2. Ta avehéyn te creaugeiag xoophyuaricovran ya to av Ba xonowvoxou}
covv tiv xoatoAdynon aoe! tov dgaaTnQLOTITOY «ag evakhaxtuey Aton,
mys nagadooiazjs ucOdd0v xootolbynoys. Acdouéva toV agogoby Tig de
Eauevés ndorovs tye eraigelac ya 10 exduevo étos divoveai zagaxdte:
Exauubyevo xoor0s
Ackaevy zéatovg SgaatnguoThitOY ‘
fie Geerel ill (oe evo)
Tyertcouevy we uc OvOpioers wyzaveov 204.000
Tyeutouevy te us evtokes wyoodv 43.500
Zyeutouevy te Ts does Letrovoyias juygavev 105.000
LyeuLouevy pe va arojpara ooveijonons, 157.000
Zivoho 510.000Eauevy xéarovs Enjou douorygiinyta
Aesayevs} x6ot Odnyds xdar0v5 ie lll
dguorygionijtey Mooidv B3 Movibv B3-A_— Ztvoro
Syentopern we tig Agu nS QuOi-
ovdnigers myavey gee yngavdry 800 1.600 2.400
Syenopevy we ig Agus evtohiv
evtohéc aeyoouy ceyoou 500 100 600
Zyentopevn we tig QAM
oes hertovoyias
unygavy 7.000 10500 17.500
Byenitoptevy we teat Agios cartnpicerory
‘Tiara avvtienons —avvnijenans. 650 850 1.500
‘Byovras og Bday 1a xagazéve dedoutva, va BoeGel novo etvaa to avd
Hovdda 260105 tov xovidvtwN mov Ba mooxbper ad TY epaQuoy?} TIS
xoorohdynons dae tov dgaorygLoTtaY.
Na ozohiaobowv ra c&ijg:«) [ow orouzcia tov I.B.E, civan excive ov xd-
vour nyy aagayoyi) tov B3-A r600 daztayygy. B) Te exetedoes utoged
va emgéget n xooroldynon Pdoet tov deaoTnorifroy ong Extyufoels
ov duarurdvovy ra orehéyy ts exiyclonons opered we THY atodoTHS:
nyjra tov zooibvros B3-A.11.17] Activity-based job costing. (15 minutes!
Baden-Mobel GmbH manufactures a variety of prestige boardroom chats Its job-costing
system was designed using an activity-based approach. There are two ditect-cost catego
ries (direct materials and diect manufacturing labour) and thee indirect-cost pools. These
‘three cost pools represent three activity areas at the plant
Manufacturing, Budgeted Cost driver used Costallocation
activity area costs for 2008 as allocation base rate
Matertals handling 200000 Parts 0.25
Cutting 2160000 Parts 2.50
Assembly 2000000 Direct manufacturing, 25.00
labour hours
‘Two styles of chats were produced in March, the executive chair and the chairman chal
‘Thelr quantities, direct material costs and other data for March 2011 are as follows:
Direct Direct
Units material Number mahufacturing,
produced costs ofparts ——labourchours
Executive chair 5000 €500000 100000 7300
Chairman chair 100 25000 3.500 500
‘The direct manufacturing labour rate is €2 per hour, Assume no opening or closing stock.
Required
1 Calculate the March 2011 total manufacturing costs and unit costs of the executive chair
and the chairman chat.
2 Suppose that the upstream activities to manufacturing (RAD and design) and the down
stream activities (marketing, distribution and customer service) were analysed. The unit,
costs in 2011 were budgeted to be as follows
Upstream. Downstream
activities activities,
Executive chalt 00. ao
(Chairman chair 146 236
Calculate the full product costs per unit of each line of chars. (Full product costs ace the
stim) of the costs in all business function areas.)