題目

?A company uses activity-based costing to calculate the unit cost of its products. The figures?for Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000?units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B.?

What is the set-up cost per unit of B?

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Chapter2aActivitybasedcosting

Cost driver = number of set-ups?

Cost pool = $84,000?

Total set-ups= 20 (for A) + 8 (for B) = 28?

Rate =$84,000/28=5 $3,000 per set-up?

Cost for B = $3,000 × 8 set-ups= $24,000??

Per unit = $24,000/40,000 = $0.60.?

多做幾道

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Local administration? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 250?

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Interest charges? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?90?

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