Problem 4-12 Name:
Enter the appropriate numbers/formulas in the shaded (gray) cells.
An asterisk (*) will appear in the column to the right of an incorrect answer.
A. Traditional Overhead Allocation Based on DLH
B. Unit Cost under Traditional Costing
Cost to produce one unit:
Rate Units Total Rate Units Total
Overhead rate:
Number of
Activity
=
x
Overhead
/
Big Board
Rate
Instructor
=
Small Board
x
=
C. Overhead Allocation Based on ABC
Activity
Machine setup 100,000$ 200 500.00$ per setup
D. Unit Cost Under ABC
Ovehead assigned:
Rate Units Total Rate Units Total
Machine setup 500.00$ 100 50,000$ 500.00$ 100 50,000$
Overhead cost per unit 91.76$ 21.33$
Total cost per unit 186.26$ 74.33$
=
Small Board
x
=
Big Board
Overhead rates:
x
Overhead
Cost
/
Number of
Activity
Units
=
Rate
Special design 364,000$ 1,000 364.00$ per design hour