Assignment Activity Based Costing System

Problem
Bolt Inc produces nuggets, sausages and meatballs. Initially this company used a traditional
costing system, but this system was felt to be less effective. This resulted in management
intending to change the system to activity based costing. The cost classification determined
consists of direct material, direct labor, and manufacturing overhead. Overhead will be
allocated to each product using a rate of Rp26,250 per direct labor hour.

Bolt Inc's overhead costs consist of 4 activities, namely:

Activities Total Cost Allocation Base
Quality Control Rp2.400.000 120 produk
Blending Rp9.000.000 408 blending-hours
Mixing Rp3.600.000 248 mixing-hours
Packaging Rp1.800.000 168 packaging-hours

The following is production cost data and other data related to these three products:
Nugget Sosis Bakso
Direct material cost/ product Rp250.000 Rp330.000 Rp220.000
Direct labor cost/ product Rp70.000 Rp90.000 Rp60.000
Direct labor hour/ product 6 6 4
Number of products 32 48 40
Blending-hours/ product 3 4 3
Mixing-hours/ product 2 3 1
Packing-hours/ product 1 2 1

Required:
Calculate manufacturing costs using traditional and ABC methods!

-Good Luck-