Anggota Kelompok 5

212114009_Cristin Anastasia Remetwa

212114023_Dominica Angela
212114032_Elisabeth Hera Huby
212114037_Trifonia Anjeli Mete
212114048_Rosalia Anjadalu

Product Data
Model A Model B
Units produced per year 10.000 100.000
Prime costs 150.000 1.500.000
Direct Labir hours 150.000 300.000
Machine hours 30.000 200.000
Production runs 40 60
Inspection hours 800 1.200
Maintenance hours 10.000 90.000
Overhead costs:
Setup costs 290.000
Inspection costs 210.000
Machining 240.000
Maintenance 270.000
Total 1.010.000

1. Compute the overhead cost per unit for each product by using a plantwide rate based on machine hours
2. Compute the overhead cost per unit for each product by using ABC
3. Compute the overhead cost per unit for each product by using departmental rates

1. Estimated overhead cost 1.010.000

Estimated machine hours 230.000
Overhead rate per hour 4,39

Product Data
Model A Model B
Prime costs 150.000 1.500.000
Overhead costs 131.739,13
878.260,87
281.739,13 2.378.260,87

Overhead cost per unit 13,17 8,78

Unit cost 28,17 23,78
 Product Data
Model A Model B
Cost pool Estimated Overhead Cost driver level Recover rate Cost driver OH Applied Cost driver OH Applied
A B C=A/B D E = D *C F G=F*C
Set up 290.000,00 100,00 2.900,00 40,00 116.000,00 60,00 174.000,00
Inspection 210.000,00 2.000,00 105,00 800,00 84.000,00 1.200,00 126.000,00
Machining 240.000,00 230.000,00 1,04 30.000,00 31.304,35 200.000,00 208.695,65
Maintenance 270.000,00 100.000,00 2,70 10.000,00 27.000,00 90.000,00 243.000,00
Total Overhead applies 258.304,35 751.695,65
Production 10.000,00 100.000,00
OH Cost per unit 25,83 7,52

Overhead rate Department 1 3.50/ machine hours Department 2 0.90/direct labor hours
Product Data
Model A Model B
Prime costs 150.000,00 1.500.000,00
Overhead costs 258.304,35
243.000,00
408.304,35 1.743.000,00

Unit cost 40,83 17,43

Model A Model B
Prime costs 150.000 1.500.000
Overhead costs 35.000,00
595.000,00
117.000,00
243.000,00
152.000,00 838.000,00
Overhead cost per unit 15,20 8,38

Unit cost 30,20 23,38

 Product Data
Model A Model B
Units produced per year 10.000 100.000
Prime costs 150.000 1.500.000
Direct Labir hours 150.000 300.000
Machine hours 30.000 200.000
Production runs 40 60
Inspection hours 800 1.200
Maintenance hours 10.000 90.000
Overhead costs:
Setup costs 290.000
Inspection costs 210.000
Machining 240.000
Maintenance 270.000
Total 1.010.000

1. Compute the overhead cost per unit for each product by using a plantwide rate based on machine hours
2. Compute the overhead cost per unit for each product by using ABC
3. Compute the overhead cost per unit for each product by using departmental rates

1. Estimated overhead cost 1.010.000

Estimated machine hours 230.000
Overhead rate per hour 4,39
Product Data
Model A Model B
Prime costs 150.000 1.500.000
Overhead costs 131.739,13
878.260,87
281.739,13 2.378.260,87

Overhead cost per unit 13,17 8,78

Unit cost 28,17 23,78
2. Product Data
Model A Model B
Cost pool Estimated overhead Cost driver level Recover rate Cost driver OH Applied Cost driver OH Applied
A B C=A/B D E = D *C F G=F*C
Set up 290.000,00 100,00 2.900,00 40,00 116.000,00 60,00 174.000,00
Inspection 210.000,00 2.000,00 105,00 800,00 84.000,00 1.200,00 126.000,00
Machining 240.000,00 230.000,00 1,04 30.000,00 31.304,35 200.000,00 208.695,65
Maintenance 270.000,00 100.000,00 2,70 10.000,00 27.000,00 90.000,00 243.000,00
Total Overhead applies 258.304,35 751.695,65
Production 10.000,00 100.000,00
OH Cost per unit 25,83 7,52

Model A Model B
Prime costs 150.000,00 1.500.000,00
Overhead costs 258.304,35
243.000,00
408.304,35 1.743.000,00
Unit cost 40,83 17,43

Model A Model B
Prime costs 150.000 1.500.000
Overhead costs 35.000,00
595.000,00
117.000,00
243.000,00
152.000,00 838.000,00
Overhead cost per unit 15,20 8,38
Unit cost 30,20 23,38

3 Overhead rate Department 1 3,50 /machine hours

Department 2 0,90 /direct labor hours