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Product X Product Y

Production in units 20,000 2,000


Direct materials cost per unit $ 50.00 $ 40.00
Direct labor cost per hour $ 10.00 $ 10.00
Direct labor hours 34,000 6,000

Overhead Overhead Total


cost pool cost activity
Machine setup $ 60,000 1,000
Engineering change order $ 40,000 100
Facility rent $ 90,000 1,000
Total estimated overhead $ 190,000

Driver usage
Overhead
cost pool Cost Driver Rate Product X
Machine setup $ 60.00 300
Engineering change order $ 400.00 20
Facility rent $ 90.00 300
Total costs assigned

Activity-based costing system


Total costs Product X
Direct materials $ 1,000,000
Direct labor $ 340,000
Indirect costs $ 53,000
Total costs $ 1,393,000
Units 20,000
Unit cost $ 69.65
Traditional system:
Total estimated overhead $ 190,000
Total estimated DL cost $ 400,000
POHR 0.4750

Total costs Product X


Direct materials $ 1,000,000
Direct labor $ 340,000
Indirect costs $ 161,500
Total costs $ 1,501,500
Units 20,000
Unit cost $ 75.075
Activity consumption
Total
activity Product X Product Y Cost Driver Rate
setups 300 700 $ 60.00
orders 20 80 $ 400.00
sq. feet 300 700 $ 90.00

Driver usage Costs assigned

Product Y Product X Product Y


700 $ 18,000 $ 42,000
80 $ 8,000 $ 32,000
700 $ 27,000 $ 63,000
$ 53,000 $ 137,000

Product Y Total
$ 80,000 $ 1,080,000
$ 60,000 $ 400,000
$ 137,000 $ 190,000
$ 277,000 $ 1,670,000
2,000
$ 138.50
Product Y Total
$ 80,000 $ 1,080,000
$ 60,000 $ 400,000
$ 28,500 $ 190,000
$ 168,500 $ 1,670,000
2,000
$ 84.250
Product X Product Y
Production in units 20,000 2,000
Direct materials cost per unit $ 50.00 $ 40.00
Direct labor cost per hour $ 10.00 ###
Direct labor hours 34,000 6,000
Total direct labor cost $ 340,000 $ 60,000
Direct labor cost per unit $ 17.00 $ 30.00

Overhead Overhead Total


cost pool cost activity
Machine setup 60,000 1,000 setups
Engineering change order 40,000 100 orders
Facility rent 90,000 1,000 sq. feet
Total overhead 190,000

Activity consumption Cost Driver


Rate
Machine setup 300 700 60.00
Engineering change order 20 80 400.00
Facility rent 300 700 90.00
Overhead costs assigned
Production in Units
Unit overhead costs

Direct materials
Direct labor
Overhead
Unit cost

Total overhead $ 190,000


Total direct labor hours 40,000
POHR $ 4.75
Direct labor hours per product
Total overhead per product
Production in units
Unit overhead costs
Direct materials
Direct labor
Overhead
Unit cost
Cost Driver
Rate
60.00
400.00
90.00

Cost assignment
Product X Product Y
18,000 42,000
8,000 32,000
27,000 63,000
53,000 137,000
20,000 2,000
2.65 68.50

$ 50.00 $ 40.00
17.00 30.00
2.65 68.50
$ 69.65 $ 138.50

34,000 6,000
$ 161,500 $ 28,500
20,000 2,000
$ 8.075 $ 14.250
$ 50.00 $ 40.00
17.00 30.00
8.08 14.25
$ 75.08 $ 84.25