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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.)