第四章 作业成本法.pptVIP

* The first step is to gather each product’s sales and direct cost data as shown. * The second step is to compute the plantwide overhead rate. Notice: The numerator is the $1,000,000 of manufacturing overhead shown earlier. The denominator is the 20,000 machine hours used for the order size activity from the ABC system. The plantwide overhead rate is $50 per machine-hour. * The third step is to allocate manufacturing overhead to each product. Notice: 17,500 machine-hours were worked on standard stanchions, so $875,000 (17,500 hours × $50) of manufacturing overhead is assigned