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    Job Components Values

    Uploaded by

    Irish Nicole Roura
    The document contains information about job components and costs for a job including direct labor hours, machine hours, materials costs, labor rates, and overhead rates. It then provides data on activity centers, costs, and activity drivers for various production activities. Finally, it includes data on products A, B, and C including prime costs, machine hours, setups, materials used, units produced, and direct labor hours to calculate activity costs allocated to each product.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Job Components Values

    Uploaded by

    Irish Nicole Roura
    43 views5 pages
    The document contains information about job components and costs for a job including direct labor hours, machine hours, materials costs, labor rates, and overhead rates. It then provides data on activity centers, costs, and activity drivers for various production activities. Finally, it includes data on products A, B, and C including prime costs, machine hours, setups, materials used, units produced, and direct labor hours to calculate activity costs allocated to each product.

    Original Description:

    Microsoft excel

    Original Title

    Exam

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    The document contains information about job components and costs for a job including direct labor hours, machine hours, materials costs, labor rates, and overhead rates. It then provides data on activity centers, costs, and activity drivers for various production activities. Finally, it includes data on products A, B, and C including prime costs, machine hours, setups, materials used, units produced, and direct labor hours to calculate activity 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
    43 views5 pages

    Job Components Values

    Uploaded by

    Irish Nicole Roura
    The document contains information about job components and costs for a job including direct labor hours, machine hours, materials costs, labor rates, and overhead rates. It then provides data on activity centers, costs, and activity drivers for various production activities. Finally, it includes data on products A, B, and C including prime costs, machine hours, setups, materials used, units produced, and direct labor hours to calculate activity 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 5

    Job Components Values

    Direct labor hours 55


    Machine hours 50
    Amount of materials in peso 5,600
    Average direct labor rate per hour 60
    Predetermined overhead rate per direct labor hour 10.5

    Direct Labor 3,300


    Applied Overhead 577.5
    Total cost of the job 9,477.50
    Activity Centers Costs Activity Drivers

    Utilities 300,000 30,000

    Scheduling and set up 280,000 400

    Material Handling 750,000 1,200,000

    Product A Product B Product C

    Prime costs 110,000 120,000 130,000

    Machine hours 35,000 15,000 25,000

    Number of setups 160 680 390

    Pounds of materials 300,000 400,000 200,000

    Number of units 65,000 40,000 70,000


    produced

    Direct Labor hours 40,000 35,000 45,000

    Product A Product B Product C


    Utilities:
    A 350,000
    B 150,000
    C 250,000

    Scheduling & Setups:


    A 112,000
    B 476,000
    C 273,000

    Material Handling:
    A 201,000
    B 268,000
    C 134,000

    TOTAL 663,000 894,000 657,000


    Activity Centers Pool rates

    Utilities 10

    Scheduling & setup 700

    Materials handling 0.67

    TOTAL

    750,000

    861,000

    603,000
    2,214,000
    Sparkle Watches

    Annual production 4,000

    Annual demand 4000

    Set-up cost per batch 800

    Annual storage cost per unit 0.10

    Economic batch quantity 126


    Number of batches per annum 32
    Interval between two (2) consecutive optimum runs 0.38
    Date Quantity in quintal Distance in km Total quintal-km
    December 10, 201C 40 170 6,800
    December 15, 201C 30 120 3,600
    December 21, 201C 25 260 6,500
    December 25, 201C 45 190 8,550

    Total quintal-km 25,450


    Cost per quintal-km 2

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