Example ABC

3. A company registered for November the following indirect costs:

Salary: 350,000 mu;
Other indirect costs: 200,000 mu.
The analysis allowed the establishment of the following activities:

Activity Driver Driver’s

volume
A1 Number of direct labor hours 10,000 hours
A2 Number of orders 500 orders
A3 Number of receivables 100 receivables
A4 A monetary unit cost added -

Distribution of expenditure on activities are carried out as follows:

Expenses A1 A2 A3 A4 Total
Wages 30% 35% 25% 10% 100%
Other 40% 25% 20% 15% 100%
indirect costs

During the month a job was made for a client for whom we know the following:
sale price: 300 mu;
ordered quantity: 100 units;
direct materials: 22 mu / piece;
direct labor hours: 0.5 hours per piece;
direct labor costs: 25 mu per hour.
Calculate the cost of the job.