The following data relates to production of A Co's three products in period 6.
Product X
Product Y
Product Z
Production and sales (units)
300
200
150
Machine hours per unit
30
10
No of production runs
7
2
1
No of deliveries to customers
5
No of deliveries of material into store
20
19
Production overhead costs
$
Machining
35,750
Set-up costs
5,250
Materials handling (receiving)
17,500
Packing costs (despatch)
22,500
What is the overhead cost per unit of product Y using activity based costing?
The correct answer is: $112.91.
Rate per cost driver
$35,750/12,500 machine hours
= $2.86 per machine hour
$5,250/10 production runs
= $525 per run
Materials handling
$17,500/40 materials deliveries
= $437.50 per delivery
Packing costs
$22,500/15 deliveries to customers
= $1,500 per delivery
Product Y overhead costs
2,000 machine hours ´ $2.86
2 prod runs ´ $525
19 deliveries ´ $437.50
5 customer deliveries ´ $1,500
Overhead cost per unit = $22,582.50/200 units = $112.91
If you answered $2.86: It is the rate per machine hour.
If you answered $525:is the rate per set-up.
If you answered $150.55: It is product Y's overhead costs divided by product Z volume.
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