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    Using the Halifax Brass Company's time-driven activity-based costing (TDABC) system: - Manufacturing overhead costs assigned to pumps is $196,000 and assigned to valves is $248,000. - The company's net income is $120,000 after calculating cost of goods sold of $654,000 based on direct materials, direct labor, and allocated overhead, revenues of $890,000 from sales, operating expenses of $100,000, and $16,000 of unused capacity costs.

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    Using the Halifax Brass Company's time-driven activity-based costing (TDABC) system: - Manufacturing overhead costs assigned to pumps is $196,000 and assigned to valves is $248,000. - The company's net income is $120,000 after calculating cost of goods sold of $654,000 based on direct materials, direct labor, and allocated overhead, revenues of $890,000 from sales, operating expenses of $100,000, and $16,000 of unused capacity costs.

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    101 views2 pages

    Tugas Sesi 3 - AML PDF

    Uploaded by

    catharina arnita
    Using the Halifax Brass Company's time-driven activity-based costing (TDABC) system: - Manufacturing overhead costs assigned to pumps is $196,000 and assigned to valves is $248,000. - The company's net income is $120,000 after calculating cost of goods sold of $654,000 based on direct materials, direct labor, and allocated overhead, revenues of $890,000 from sales, operating expenses of $100,000, and $16,000 of unused capacity costs.

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    © All Rights Reserved
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    of 2

    #Tugas Sesi 3 - Activity-Based Cost Systems

    Kelompok 6:
    - Alim Fattha Nur Adilu 22/507002/EE/07717
    - Muntaha Nur Wahid 22/507061/EE/07721
    - Nurul Azizah Usman 22/506654/EE/07693
    - Sulistiawati 22/506928/EE/07710

    5. 17 Assigning activity-based costs in manufacturing, unused capacity, income.


    Halifax Brass Company manufactures pumps and valves and uses a time-driven activity-based cost
    (TDABC) system. Last year, Halifax recorded the following data for assigning manufacturing overhead
    costs to its products:

    Required:
    a. Using the company’s TDABC system, how much manufacturing overhead cost will be assigned
    to pumps? How much will be assigned to valves?
    Jawaban:

    Total unit time


    Unit cost
    estimates (hours Manufacturing
    estimated
    assigned to products)
    (rate per
    hours)
    Pumps Valves Pumps Valves

    Machine setups and run time $ 20 1,500 1,800 30,000 36,000

    Labor for setups, receiving, and 30 5,000 6,000 150,000 180,000


    packing

    Engineering (for specializing 80 200 400 16,000 32,000


    product)

    196,000 248,000
    b. What is the company’s net income? (Assume the company sells the entire amount of the product
    it produces).
    Jawaban:

    Unit cost
    Practical Capacity Not Cost of
    estimated
    Assigned to Products Unused
    (rate per
    (Hours) Capacity
    hours)

    300 20 6,000

    200 30 6,000

    50 80 400

    16,000

    COGS = DM + DL + OH
    = 90,000 + 120,000 + (196,000+248,000)
    = 654,000

    Revenue $890,000

    COGS ($654,000)

    Gross Income $236,000

    SG&A Expense (100,000)

    Cost of Unused Capacity (16,000)

    Net Income $120,000

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