Activity Centers Cost (in peso) Cost Drivers

Utilities 900000 60000 Machine hours used

Scheduling and setup 500000 2000 Number of setups
Materials Handling 1300000 2500000 Pound of materials

Product A Product B Product C

Prime Csot 650000 522000 354000
Machine Hours 30000 20000 10000
Number of setup 725 695 580
Pound of matrials 1125000 800000 575000
Unit Produced 100000 70000 95000
Direct Labor Hours 67500 82000 55000

Activity Centers Activity based overhead rate (in PHP)

15
Scheduling and Setup 250
Materials Handling 0.52

Product A Product B Product C

Utilities
A 450000
B 300000
C 150000

Scheduling and setup

A 181250
B 173750
C 145000

Materials Handling
A 585000
B 416000
C 299000

TOTAL 1216250 889750 594000

 Total

900000

500000

1300000
1800000