ABC costing working

7 Oct No Comments





      Baseball Products, Inc.              
                     
                Overhead cost allocation    
  Bats Gloves   Activity Cost ($)   Activity Bats ($) Gloves ($)
  Set-ups 2 4   Set-ups  600   Set-ups  200  400
  Machining (hours) 150 350   Machining  7500   Machining  2250  5250
  Receiving (receipts) 30 70   Receiving  3000   Receiving  900  2100
  Packing (deliveries) 250 550   Packing  16000   Packing  5000  11000
  Engineering (hours) 400 600   Engineering  22000   Engineering  8800  13200
          Total  49100   Total  17150  31950





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ABC costing working.xlsx