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Activity Activity Cost =
Casting mh /mh
Assembly dlh /dlh
Inspecting insp. /insp.
Setup setups /setup
Materials handling loads /load
b.
Activity Activity Activity Activity
Activity
Activity Base Usage Rate =Cost Activity Base Usage Rate =Cost
Casting mh mh
Assembly dlh dlh
Inspecting insp. insp.
Setup setups setups
Materials handling loads loads
Total
Number of units
Activity cost per unit
Dining Room Lighting Fixtures
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An asterisk (*) will appear to the right of an incorrect entry.
a.
Activity Activity Cost =
Casting 136,800$ 4,560 mh $30 /mh
b.
Activity Activity Activity Activity
Activity Activity Base Usage Rate =Cost Activity Base Usage Rate =Cost
Casting 3,120 mh $30 93,600$ 1,440 mh $30 43,200$
Dining Room Lighting Fixtures
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