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1. Production Setup Moving Shipping
Total activity cost
Divided by total activity base mh setups moves cust. orders test runs
Activity rate
2.
Activity Activity Activity Activity Activity Activity
Activity
Activity Base Usage Rate =Cost Activity Base Usage Rate =Cost Activity Base Usage Rate =Cost
Production mh mh mh
Setup setups setups setups
Moving moves moves moves
Shipping cust. orders cust. orders cust. orders
Product engineering test runs test runs test runs
Total
Number of units
Activity cost per unit
3.
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1. Production Setup Moving Shipping
2.
Activity Activity Activity Activity Activity Activity
Activity
Activity Base Usage Rate =Cost Activity Base Usage Rate =Cost Activity Base Usage Rate =Cost
Production 400 mh $200 80,000$ 500 mh $200 100,000$ 200 mh $200 40,000$
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Answers are entered in the cells with gray backgrounds.