Академический Документы
Профессиональный Документы
Культура Документы
Overheads
Indirect Labour+Fringe
Computer Systems
Machinery
Maintenance
Energy
TOTAL COST OF O/H
Total
ACTIVITIES
Handling Production Runs
Setup Machines
Parts Administration
Running of Machine
COST
28000
10000
8000
4000
2000
52000
22000
11200
4800
14000
Blue
Sales
Material Costs
Direct Labour
Fringe Benefits
Handling Production Runs
Setup Machines
Parts Administration
Running of Machine
EXPENSES
INCOME
Return on Sales
22000
COST DRIVER
Production Runs
Total Setup Time
Parts Administration
Machine Hours/Unit
Black
75000
25000
10000
4000
7333.333333
4258.555133
1200
7000
58791.88847
16208.11153
22%
60000
20000
8000
3200
7333.333333
1064.638783
1200
5600
46397.97212
13602.02788
23%
Activities
Setup Machines
Parts Administration Running of Machine
11200
2800
2000
8000
4000
2000
11200
4800
14000
RATE
146.6666667
21.29277567
1200
1.4
Purple
13950
4680
1800
720
5573.333333
4854.752852
1200
1260
20088.08619
-6138.086185
-44%
Total
1650
550
200
80
1760
1022.053232
1200
140
4952.053232
-3302.053232
-200%
150600
50230
20000
8000
22000
11200
4800
14000
130230
20370
14%