emba习题解答资料教材.pptVIP

NCKU EMBA習題解答 Chapter 5 Value Chain Analysis Activity-Based Management (Absorption variable costing, Pay-off table) 2006/11/19 5.20 5.26 Variable absorption costing Expected Value Pay-off table * * ＝ ＝ ＝ ＝ ＝ ÷ ÷ ÷ ÷ ÷ $0.8 312,500 $250,000 Packaging $62.5 800 $50,000 First unit inspection $80 12,000 $960,000 Machine operations $500 1,400 $700,000 Setup $0.75 900,000 $675,000 Purchasing materials handling Cost per Unit of Activity Budgeted Activity Budgeted Cost (a). 37,500 5,000 $62.5 x 100 = 6,250 First unit inspection 40,000 80,000 $0.8 x 150,000 = 120,000 Packaging $1,637,5