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Asnwer
Asnwer
Total Direct Labor 0.50 15.00 7.50 Total Direct Labor 0.60 15.00
Cost/unit
Cost/unit
Cost Cost driver of cost
of
driver
Mfg Overhead * 15.00 0.28 4.16 Mfg Overhead * 10.00 0.28
HATS CHAINS
Cost per Cost per
Direct Material # Total P Direct Material #
each each
Paper 15.00 0.05 0.75 Paper 10.00 0.05
Total Direct Labor 0.50 15.00 7.50 Total Direct Labor 0.60 15.00
Cost/unit
Cost/unit
Cost Cost driver of cost
of
driver
Mfg Overhead * 0.50 6.05 3.03 Mfg Overhead * 0.60 6.05
HATS CHAINS
Cost per Cost per
Direct Material # Total P Direct Material #
each each
Paper 15.00 0.05 0.75 Paper 10.00 0.05
Total Direct Labor 0.50 15.00 7.50 Total Direct Labor 0.60 15.00
Cost/unit
Cost/unit
Cost Cost driver of cost
of
driver
Mfg Overhead * Mfg Overhead *
Cutting - 3.11 - Cutting 0.15 3.11
Assembly 0.25 1.05 0.26 Assembly 0.30 1.05
Finishing 0.25 0.63 0.16 Finishing 0.15 0.63
General Overhead 0.50 4.88 2.44 General Overhead 0.60 4.88
0.50
0.80
1.30
Total P
2.25
4.50
2.25
9.00
Total P
2.80
2.80
13.10
1.31
1.51
Total P
0.50
0.80
1.30
Total P
2.25
4.50
2.25
9.00
Total P
3.63
3.63
13.93
1.39
1.60
Overhead Calculation
Total P
Overhead Costs Cost Driver Cost Driver Rate
0.50 Cutting 4,667.00 1,500.00 3.11
0.80 Assembly 5,750.00 5,500.00 1.05
1.30 Finishing 2,500.00 4,000.00 0.63
Total P General Overhead 53,633.00 11,000.00 4.88
2.25
4.50
2.25
9.00
Total P
0.47
0.32
0.09
2.93
3.80
14.10
1.41
1.62