Spear Custom Furniture uses an acti

Spear Custom Furniture uses an activity-based cost accounting system to apply overhead to production. The company maintains four overhead cost pools. The four cost pools, and their budgeted amounts for the upcoming period, are as follow
Maintenance $40,000
Materials handling 20,000
Set-ups 10,000
Quality control 45,000
Four cost drivers are used by Spear to allocate its overhead cost pools to production. The four cost drivers, and their budgeted total levels of activity for the upcoming period, are shown below
Machine hours (to allocate maintenance costs) 600 hours
Material moves (to allocate material handling costs) 400 moves
Set-ups (to allocate set-up costs) 100 set-ups
Number of inspections (to allocate quality control costs) 300 inspections
The company has been asked by Cosmopolitan University to submit a bid for table to be used in a new computer lab. The plant manager feels that obtaining this job would result in new business in future years. Estimates for the cosmopolitan University project are as follow
Direct materials $14,000
Direct labor (500 hours) $15,000
Number of machine hours 60
Number of material moves 20
Number of set-ups 4
Number of inspections 2
A : Estimate the total cost of manufacturing the tables for Cosmopolitan University
B : Determine the company’s bid price if bids are based upon the total estimated manufacturing cost of a particular project, plus 75%

ผลลัพธ์ (จีนดั้งเดิม) 1:

$ 40,000 物料搬運20,000 調校10000 品質控制45. (以分配維護成本) 600小時材料移動(以分配物料搬運成本) 400移動(分配設置成本)調校100調校檢查(以分配品質控制成本) TheBook數量300. $ 14,000 直接人工(500小時) $ 15,000 60小時,機器TheBook數量材料數量移動20 仰臥起坐4集TheBook數目(2)巡查次數答:總成本製造大都會大學TheBook估計表B:確定公司TheBook投標價格. ,如果投標發出基於特定專案,再加上75%的總估計的製造成本.

ผลลัพธ์ (จีนดั้งเดิม) 2:

矛定制家具採用了基於活動的成本核算體系申請開銷生產。該公司maintaini四個頂置成本庫。這四個成本庫，及其對-今後一個時期的預算金額，是因為遵循維護$ 40,000個原料處理20000調校萬質量控制45000四是成本驅動程序來分配其矛使用的開銷池生產。這四個成本動因，並為-今後一個時期活動的預算編列的總水平，如下表所示機時間（撥出維護成本）600小時材料移動（分配物料裝卸費用）400移動調校（分配建立COST）100調校檢查（分配的質量控制COST）300視察數公司通過世界性大學已被要求提交與要在新的計算機實驗室中使用了表。工廠經理作業，打印獲取新的業務，結果將在未來幾年感覺。估計，國際化的大學項目有如下直接材料$ 14,000名直接人工（500小時）$ 15,000名的機器工時60號材料的數量移動20集起坐數4檢查2號答：製造-表的估計，總成本大都會大學B：確定嗷嗷價格公司的副出價是基於特定項目的生產預計總成本，加上75％