Documente Academic
Documente Profesional
Documente Cultură
$ 6.44
Direct Labor
Overhead
$ 12.76 x 0.185
$ 2.36
Direct Labor
$ 4.84
0.310 x $ 27.56
$ 8.54
Total
$ 22.18
$ 6.44
Direct Labor
Overhead
$ 12.76 x 0.185
$ 2.36
$ 2.62
Machine Operation
$ 5.15
Machine Setup
$ 3.54
Production Order
(2/8000/100) x $ 114.27
$ 2.86
Material-Handling
(2/8000/100x2) x $ 19.42
$ 0.97
Part Administration
$ 1.07
$ 2.07
Total
$ 26.7
STANDAR COSTING
DIRECT COST
INDIRECT COST
TOTAL COST
ACTIVITY-BASED COSTING
$ 8.8 (39%)
$ 8.8 (27%)
$ 13.38 (61%)
% 17.9 (73%)
$ 22.18
$ 26.7