MUMER SIODIQUE BSAT 21-247 Monon tment _ftesountivg a ; — Activity Base A Costivg 80K: a) Tsaditional costing: ale | Diner. Materiah aan 2409. 0¢0 | Bieect- aphess 00,200) | 6a0.¢00 | foh Applied S40,000 Total cost 4 ors 46 Yoana] (Divide by) Number af Units Soyer | Uojoco L20% Kiva ; eo. & = Toon (4 rouse) 4 pes wou, (9 Boo \0)_Pickivty based costing = 430% Kid :=— Machin elon: [7 Sec a d Scanned with CamScannerity Sckup Related 2 cost ___» 232.00» Sooo pas Setup Roof sebaps SG elated. costs Bellona 2 Zoe penortlen _ Totol No.sfordess | ce = tae Ain Dieett Moke | Reo st Memon | Divect Lalooux gcc _| 60,0000 foln Noplial = | iy MachineRelahed A((Bs0n}/( boon) [Booo_| 1 6o,cx0_1 |B) _Sekup Related Seen (16)/ (3a) Boora_| 1000. |i) PuschaseRelated 2onol S2){ (wos) AoYono | 200,500. \ Total cosh 62g | WSTn.cmo | (Dike bY ) Nuctoerof uraits 6000 | Yoe00 | Bes Wit Cost = Llo®-64 1s FE Ptal ovembreads Matenial Receipt \ Sex 7 Poeses Costs Z (ASo0 : Matesias naudlive V36Sq Total overhead YBISo Total Laloous hous: —_ Xia Wfse 2 0-4 R200 2. Poo hous ——— Yi Yolto 2 0-664 \ Soo 2 lood __nowrsgs, eae 7» bolo: ‘x foo + as Total Latous rousy 2boo_ hous, Scanned with CamScannerC 4B4So «18-46 per hour — 26co ; f mit XY 2 Disect Matesiah (2;000_| 4 S00 * | 4 Bao Bl Misect laos so | B20 _| fob Appticd 1345 (Bu)ftor [Gey _|_ 1800 | 1836: |_\ S060 Total cost 2326 | 24280] 2300s | (Osi £ Numlrn of unit oso |_| foo 1904-194 3063 Pep Ust pverlhtod cost 2 6-323 _~4y Scanned with CamScanner: 6 Yo ee ee tak cot -bededon A Bc Syste mn —— ———T | Mah esalcosh hers tnaaiite tae Uno —_|___DisectLadoows (0-6 x Jo,o00) S000. fob A plied, et a —_|_i, ahmivict tohion (2Soaxlo) Set setup (3e0.x6) | LBc0, | iy Dispotol (Sox So) 2Sa00 WM othe (106 416-464). (2.0 tok cath ee 3 0q EY Wob Ki MA = —i)-Adsetnisiations cat Sinan s So paloguad NaofcomPaneuts eos —=>>= oO. No.of ehups 10060 Dis pacha 2 So pes disaatele 20,000 “ st : ———__Lelowsnes Lon on Per Unit Lealours hens he di eam a Pe hous Rabe PR Scanned with CamScannerile Traditional costing i z A Nine) Bes G __|_ Mabertial —1:2.0(Bo9c0){(et)| (22000) Boone | 43200 | B64on | 1} Loloouss 10: ( So}|(12eep| (600) | 322201 266Uo |. T3290 ~—| fol Mpplicd 25.3 (sis) [45:0 | 36s) | Y2use] Sto _| lol gge Toted Cost _ Loo 6 | 1rotBo | 241% | | __(Diside by) Nuwlatnof units LScqn | 12000: | 1 Sp00 ial Pes Unit cost 16-74 lone | 13-42. —_________Woz! ee 2 Mabesial Rea ursedl 8) Labbours nowas Req.ui wed) ——A2 2s (Mom. ages ______A rot Some |Sao Bi By 120802 3 feo B, o4Sy 2een2 | Boo Cor Ux | Booms Tec Cz O2% \Booo: 3600 Toto Leber hans 6100 a folk Applied Rate 22. us 6400 Ww Machive Vous: fa OS x [Sto 2s TSe0 Bo oF x [2000 + S4o0 C2 0-4 1 Beco» 16200 Total Machine keuss 32100 Scanned with CamScanner____fletivity “Based costing — ; [ ate [ce | Divect Material Bécoo 143200 | 86400 | = Disect Labous 22200 | 26640 | 53280 _| for Applied __|_y Setup >_saasa (is) (tayls) _| 9234-43 | 642.609 | 4612-34 | Pla chine Runnivg W068 A%e)| oC \STRAS|\F3IG4| 338097 | sy Delivery 38.49) (30)/( ) (8424 | 1640 | 2uoSs —|9 Péccusement Slo.6r93(anyfox) (un) | \22S-S3] 1424-9941 21HU 68 Af ss Total cost! 206 Lotr2% 2A (Dividle py) Nur lerorf tits [$600__|_\2000_|_\Ro00 Pos Uwit Cost 6 BF F431 35 | ______W6% Kiva Rakes: us i) Setup 2 Coste 26580 2 S414 pox setup Naot goal, 46 wy Machine Runa » Cost bbuoo > 20 63S pre Machicg Machiehowss 22100 —_—4)_Procusrmésts cost 28a 2 Sin. 6323 pes. Onde Nooforclers 44 De lw 20 > 388 lave No. elivs } Scanned with CamScanner