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    Vienes ProjMgtExer3

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    Miguel Vienes
    This document contains information about activity centers, their costs, cost drivers, and prime costs for Products A, B, and C. It then calculates activity-based overhead rates for each activity center based on their costs and cost drivers. Finally, it applies these rates to Products A, B, and C to calculate the activity-based overhead costs allocated to each product.

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    Vienes ProjMgtExer3

    Uploaded by

    Miguel Vienes
    63 views2 pages
    This document contains information about activity centers, their costs, cost drivers, and prime costs for Products A, B, and C. It then calculates activity-based overhead rates for each activity center based on their costs and cost drivers. Finally, it applies these rates to Products A, B, and C to calculate the activity-based overhead costs allocated to each product.

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    Vienes_ProjMgtExer3.xlsx

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    This document contains information about activity centers, their costs, cost drivers, and prime costs for Products A, B, and C. It then calculates activity-based overhead rates for each activity center based on their costs and cost drivers. Finally, it applies these rates to Products A, B, and C to calculate the activity-based overhead costs allocated to each product.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    63 views2 pages

    Vienes ProjMgtExer3

    Uploaded by

    Miguel Vienes
    This document contains information about activity centers, their costs, cost drivers, and prime costs for Products A, B, and C. It then calculates activity-based overhead rates for each activity center based on their costs and cost drivers. Finally, it applies these rates to Products A, B, and C to calculate the activity-based overhead costs allocated to each product.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 2

    Activity centers Costs (in pesos) Cost Drivers

    Utilities 900,000 60,000 Machine hours used


    Scheduling and setup 500,000 2,000 Numbers of set ups
    Materials handling 1,300,000 2,500,000 Pounds of materials

    Product A Product B Product C


    Prime costs 650,000 522,000 354,000
    Machine hours 30,000 20,000 10,000
    Number of setups 725 695 580
    Pounds of materials 1,125,000 800,000 575,000
    Units produced 100,000 70,000 95,000
    Direct labor hours 67,500 82,000 55,000

    Activity based overhead


    Activity Centers rate (in PHP)
    Utilities 900,000/60,000 = P 15
    Scheduling and setup 500,000/2,000 = P 250
    Materials handling 1,300,000/2,500,000 = P 0.52

    Product A Product B Product C

    Utilities:
    A (30,000 x 15) P 450,000
    B (20,000 x 15) P 300,000
    C (10,000 x 15) P 150,000

    Scheduling and setup:


    A (725 x 250) 181,250
    B (695 x 250) 173,750
    C (580 x 250) 145,000

    Materials handling:
    A (1,125,000 x 0.52) 585,000
    B (800,000 x 0.52) 416,000
    C (575,000 x 0.52) 299,000

    TOTAL P 1,216,250 P 889,750 P 594,000


    Total

    P 900,000

    500,000

    1,300,000
    P 2,700,000

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