管理会计讲义4.pptVIP

* The second step is to compute the plantwide overhead rate. In our example, the numerator is the $14,000,000 of manufacturing overhead shown earlier, and the denominator is the 800,000 machine hours used for the order size activity from the ABC system. The plantwide overhead rate is $17.50 per machine-hour. * The third step is to allocate manufacturing overhead to each product. For our example, 480,000 machine-hours were worked on SureStarts, so $8,400,000 (480,000 hours × $17.50) of manufacturing overhead is assigned to this product. LongLifes are assigned the remaining $5,600,000 (320,00