Coffee Bean Inc
Coffee Bean Inc
Coffee Bean Inc
CASE STUDY
Mona Loa
Malaysia
Direct Materials
$4,20
$3,20
Direct Labor
$0,30
$0,30
$1,50
$1,50
$6,00
$5,00
Estimated
Overhead cost
Purchasing
$513.000,00
1710
orders
Material
Handling
$720.000,00
1800
setups
Quality Control
$ 144.000,00
600
batches
Roasting
$961.000,00
96100
Blending
$402.000,00
Packaging
$260.000,00
Total MOH
$300.000,00
Expected Activity
roasting
hours
blending
33500
hours
packaging
26000
hours
POHR
$
300,00
$
400,00
$
240,00
$
10,00
$
12,00
$
10,00