Snowboards:
Cutting Department /dlh =
Finishing Department /dlh =
Total factory overhead
Number of units
Factory overhead per unit
Skis:
Cutting Department /dlh =
Finishing Department /dlh =
Total factory overhead
Number of units
Factory overhead per unit
3.
Activity-based rates:
Factory overhead
Activity base prod. runs moves dlh dlh
Activity rate /prod. run /move /dlh /dlh
4.
Activity Usage Activity Rate =Activity Cost Activity Usage Activity Rate =Activity Cost
Production Control runs /run = runs /run =
Materials Handling moves /move = moves /move =
Cutting Department dlh /dlh = dlh /dlh =
Finishing Department dlh /dlh = dlh /dlh =
Total
Number of units
Activity cost per unit
5.