登录之后可查看解析

This is not the correct answer. Please see the correct answer for an explanation. We have been unable to determine how to calculate this incorrect answer choice. If you have calculated it, please let us know how you did it so we can create a full explanation of why this answer choice is incorrect. Please send us an email at support@hockinternational.com. Include the full Question ID number and the actual incorrect answer choice -- not its letter, because that can change with every study session created. The Question ID number appears in the upper right corner of the ExamSuccess screen. Thank you in advance for helping us to make your HOCK study materials better.
This answer results from allocating the total factory overhead on the basis of number of units produced. When ABC is used, each classification of overhead costs should be allocated based on its cost driver: engineering design costs should be allocated according to the number of engineering changes required for each product; material handling costs should be allocated according to the number of parts used for each product; and setup costs should be allocated according to the number of product setups required for each product.
The per unit costs for direct materials and labor are simply the total costs as given divided by the number of units produced and sold. Direct materials cost per unit for the ultrasound machine is $8,000 ÷ 100, or $80 per unit. Direct labor cost per unit for the ultrasound machine is $12,000 ÷ 100, or $120 per unit. Using ABC to allocate the overhead, the engineering design costs will be allocated according to number of engineering changes required for each product; material handling costs will be allocated according to the number of parts used for each product; and setup costs will be allocated according to the number of product setups required for each product. After the totals for each product have been determined and totaled, the costs will be allocated to each product and from there, allocated to each unit of each product. Engineering design: Total usage is X-ray 2 + Ultrasound 1, for a total usage of 3. The total cost of $6,000 is divided by 3 to calculate the cost per change of $2,000. Ultrasound had one change, so the engineering design cost for the 100 units of ultrasound machines manufactured was $2,000. Since 100 units were manufactured, the engineering design cost per unit was $2,000 ÷ 100, or $20 per unit. Material handling: Total usage is X-ray 400 + Ultrasound 600, or 1,000 parts. The total cost of $5,000 is divided by 1,000 to calculate the cost per part used of $5 per part. Ultrasound used 600 parts to manufacture 100 units. The total material handling cost for the 100 units of ultrasound machines manufactured was 600 × $5, or $3,000. Since 100 units were manufactured, the material handling cost per unit was $3,000 ÷ 100, or $30 per unit. Setup: Total usage is X-ray 8 + Ultrasound 7 = 15. The total cost of $3,000 ÷ 15 = $200 per setup. Ultrasound machines used 7 setups, so the total setup cost allocated to all of the ultrasound production was $200 × 7, or $1,400. Since 100 units were manufactured, the setup cost per unit was $1,400 ÷ 100, or $14 per unit. Therefore, the total cost for one ultrasound machine is: Direct materials $ 80 Direct labor 120 Overhead: Engineering design 20 Material handling 30 Setup 14 Total $264
This is the cost per unit under traditional costing when actual direct labor hours used are the allocation base for total manufacturing overhead. The question asks for the cost per unit using activity-based costing, not traditional costing.