TRADITIONAL OH RATE ABC COSTING

OVERHEAD COST 11,500,000 Electric Power

MACHINE HOURS 2,000,000 Work Cells
OH / HOUR ₱ 5.75 Material Handling
Quality Control
Production Runs
OH ALLOCATED - 5,000 DOORS
( 10,000 MHs) ₱ 57,500.00 OH Allocated
DIRECT MATERIAL 200,000 Electric Power
DIRECT LABOR 400,000 Work Cells
Material Handling
Quality Control
TOTAL ₱ 657,500.00 Production Runs
/ OF DOORS 5,000
₱ 131.50

OH ALLOCATED - ABC
DIRECT MATERIAL
DIRECT LABOR

TOTAL
/ OF DOORS
₱ 1,000,000 200,000 ₱ 5
₱ 6,000,000 1,200,000 ₱ 5
₱ 2,000,000 500,000 ₱ 4
₱ 2,000,000 400,000 ₱ 5
₱ 500,000 50,000 ₱ 10

Activity
₱ 5.00 2,000 ₱ 10,000.00
₱ 5.00 12,000 ₱ 60,000.00
₱ 4.00 120 ₱ 480.00
₱ 5.00 60 ₱ 300.00
₱ 10.00 30 ₱ 300.00
₱ 71,080.00

₱ 71,080
200,000
400,000

₱ 671,080
5000
₱ 134.22