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 (อังกฤษ) 1:

Sole use Spear uses an Activity-based Furniture cost accounting System to apply overhead to Production. The Company maintains Four overhead cost Pools. The cost Pools Four, and their budgeted amounts for the Upcoming period, issued as follow-up Maintenance $ 40,000 Materials Handling. 20,000 Set-ups 10000 Quality Control 45 000 Four cost Drivers used by Spear to See its overhead cost Pools to allocate Production. The Four Drivers, and their total budgeted cost levels Will of Activity for the Upcoming period, See shown Below Machine hours (to. allocate Maintenance costs) 600 hours Material Moves (to allocate Material Handling costs) 400 Moves Set-ups (to allocate a 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 this would Result in job obtaining under New business in Future years. Estimates for the Cosmopolitan University Project issued as follow-up Direct Materials $ 14,000. Direct Labor (500 hours) $ 15,000 Number of Machine hours 60 Number of Material Moves 20 Number of SIT-ups 4 SET Number of Inspections (2) A: the total cost of Manufacturing the Estimation tables for Cosmopolitan University B: Determine the Company's bid. price if bids issued based upon the total estimated manufacturing cost of a particular project, plus 75%.