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consumption
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 Product X 1
RM Consumption:
EA Raw Material X 5 100
EA Raw Material Y 10 150

Processing Cost:
secondary CE Primary CE Labour (hours) 10 50
secondary CE Primary CE Machine (hours) 5 60

Overheads:
Material OH 5%
Admin OH 10%

Plan Prod 1 Actual

Labour Periodic: Average
Cost/Input Activity/Output Rate/price Rate/price
1 1000 100 10.00 12.52 1
2 1500 100 15.00 12.52 2
3 2000 120 16.67 12.52 3
4 1200 110 10.91 12.52 4
5 1800 130 13.85 12.52 5
6 1500 100 15.00 12.52 6
7 1500 120 12.50 12.52 7
8 1200 120 10.00 12.52 8
9 1400 120 11.67 12.52 9
10 2000 110 18.18 12.52 10
11 1000 120 8.33 12.52 11
12 800 100 8.00 12.52 12
16900 1350
Qty Product X 10 Qty
RM Consumption:
500 EA Raw Material X 5 110 5500
1500 EA Raw Material Y 12 150 18000
2000 23500
Processing Cost:
500 Labour (hours) 15 16.67 2500
300 Machine (hours) 5 75 3750
800 6250
Overheads:
100 Material OH 0
80 Admin OH 0
180 0
2980 29750

Prod 1
Labour Periodic: Average Cumulative
Cost/InputActivity/O Rate/price Rate/price Rate/price 15 16.67 2500
1200 100 12.00 12.44 12 15 13.75 2062.5
1400 100 14.00 12.44 13 437.5
1800 120 15.00 12.44 13.75
1200 110 10.91 12.44
1800 130 13.85 12.44
1500 100 15.00 12.44
1500 120 12.50 12.44
1200 120 10.00 12.44
1400 120 11.67 12.44
2000 110 18.18 12.44
1000 120 8.33 12.44
800 100 8.00 12.44
16800 1350
Dr Prod 2500
Cr Cost Center 2500

Cr Prod Ord 437.5

Dr cost center 437.5