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a.
Activity rates: Assembly Test and Pack Setup
Activity Activity Activity
Budgeted activity cost
Activity base dlh dlh setups
Activity rate /dlh /dlh /setup
b.
Allocation-Base Activity Activity Allocation-Base Activity Activity
Activity Usage Rate Cost Usage Rate Cost
Assembly dlh /dlh dlh /dlh
Test and pack dlh /dlh dlh /dlh
Setup setups /setup setups /setup
Total
Units
Factory overhead cost per unit
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Assembly Test and Pack Setup
Activity Activity Activity
Budgeted activity cost 105,000$ 39,000$ 162,000$
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