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Indirect costs
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.

costing
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. DM 6000 4000

5760 600
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/ 50400 5350
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(960×52.5) (100×52.5)

Total Cost 61160 98¥

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old .

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for
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of

paffiadasrpwingmaten.ae
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D Machine Opd 2oz soo 819000

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[ 1012,500 in ratio

20 :
80J

D Mach Maintenance
37,50 150,000
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.

[ 187500in ratio
20 : 80 )

3) Tedrstoff
637500
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255,0W 191 ,
do
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setup
38250 153,000
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301 401 .

301

191,250
:
255,000 : 191,250

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201 80 !
262,500
.

TOTAL =
:
540,750 1368,000 191,250
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output
par
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Statement of Activity Based Carty
satiates agita P Q

DRoig Sao
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mat
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Pdn 16094
⇒ Setup 1369000
670.5924141
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setup
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3) duality qq.info %'T 149.41 4482 1494

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cost
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I E
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DM 6000 4000
:

Dh : 5760 Goo

IDC I
:
41866 31934
Pdn .
cost
-

fatal cost 53626 :

36534
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DM 12000
.

Dh (300×6) 180

.
Pdn runs (6×670.59) 4024
.

Inspections ( 24×149
.

un ) 3586
.

aensigmtseiidcesox 2K .

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(
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of
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Effigies
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offer Rs
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150,000
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qqzgooo 390,00
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t 200,000
(100,00×2)
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1031
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ooze
MP
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ftp.u .

:
18 14 12

No
X
of Yield 25090 56090 2700g
.

:
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Total Sales :

450,000 :
784,000 :
324,000
C value )
-0 Prime Cost
50,5800
216,720

8×27090
9×5620
302,4N
:
: :

(12×25290)
:( ) :( )
=
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147,600
:

278,200 : 107W
⑦ find lost:/ 89650
.

.
200,816 :
96822
Pdn .
olds . .

57950 77384 10458

M :

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pdnlpglnwn Rto 3-090
2500W
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2720
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2810
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of Bathes
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of
on no .
.

RR ) Ah 387,250
-

108,000
units .

3
5861W
= .

AIM 2700
5600
-

89€50
go¥6 9682=9
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④ Statement to Cal Ioc

usingABC

a
admit . ugh 95mm YEA A B a

& " 1800

Mff N8%fhms 15000 40000
D 73,000 . 5001 '

C 146 ) Th .

(30×500)
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2)
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Mramepcha
.
14400
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-
2h01
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40,000 .
48,00054000
=

WNT w 2000 6000 2250

3)
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cost

WM 33250
& SYL 169¥00
WH gist 122963
, ← &

total 6211746963 107,500

. cost =
=
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wnig.pi.ms.IE
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4
① No of Pdn own 4
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10 20 9
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30 80
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of :

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of

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Rs . 162,000

TT
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out
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83000
79000
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830001587.0 y
ATE
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Rssteooo
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578=7 1291362¥
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33,10

5,797
122¥63
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.
27820 :
107kt

⑦ N :
62787 :
216963
:
10750

8,481561237¥
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totality
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.

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