BUS 202 Lecture Notes - Lecture 5: Deutsche Luft Hansa, Printed Circuit Board, Sandpaper
Document Summary
Use machine hours (mh) as their allocation base. To determine the cost of product so the price will be the best suited. Creates a tax to cover all that is not covered in manufacturing costs. Each mouse takes 1/10 of a minute (6 sec) of machine time. Moh= ((1,200 * (1/10) * . 50) /60) = . 00. What is the average cost per mouse () / 1200=. 39. We over applied the moh because reality was larger tha the table. Audio 1 uited sts r than the actual in. Poh(molding): (497,000 + (. 50 * 70,000)) / (70,000) = . 60 /mh. Poh(painting): (615,000 + (. 00 * 60,000)) / (60,000) = . 25 /dlh. Moh: (110 * . 60) + (. 25 * 84) = ,975. 00. Used because it is very difficult to trace single batches. Handles each department with the addition of changi. 1/31 200 skis 1/2 done r and was it under or ches of goods anging inventories.
