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a.
Indirect Labor / Plantwide Allocation Base = Single Plantwide Rate
dlh per dlh
Direct Indirect Indirect
Labor Plantwide Labor Labor Cost
Hours Rate =Cost Units =per Unit
Cell phones
Tablets
b.
Activity-based rates: Production
Setup Support
Budgeted activity cost
Activity base setups dlh
Activity rate /setup /dlh
c.
Activity Activity Activity-Base Activity Activity
Activity Usage Rate Cost Usage Rate Cost
Setup setups /setup setups /setup
Prod. support dlh /dlh dlh /dlh
Total
Units
Activity cost per unit
d.
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Indirect Labor / Plantwide Allocation Base = Single Plantwide Rate
375,000$ 3,750 dlh per dlh
Activity Activity Activity-Base Activity Activity
Activity Usage Rate Cost Usage Rate Cost
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