Respuesta :
Answer:
Cost per unit of overhead = $330,891.46/550 = $601.62
Explanation:
Total units produced of A4 = 550
Activity Total cost Activity rate of A4 Total Activity
Labor Related $160,558 3,575 DLH 6,550 DLH
Machine Setup $8,050 550 Setups 1,000 Setups
Order Size $497,027 3,700 MHs 7,700 MHs
Total $665,635
Overhead applied to Product A4
Labor = [tex]\frac{160,558}{6,550} \times 3,575 = 87,632.80[/tex]
Machine Setup = [tex]\frac{8,050}{1,000} \times 550 = 4,427.5[/tex]
Order Size = [tex]\frac{497,027}{7,700} \times 3,700 = 238,831.16[/tex]
Total Cost for 550 units = $87,632.80 + $4,427.5 + $238,831.16 = $330,891.46
Cost per unit of overhead = $330,891.46/550 = $601.62
The Overhead applied to Product A4 is on the labor $87,632.80, machine setup $4,427.5, and order size cost is $601.62, and the list of costs is given in the image below.
What is the overhead?
Overhead is also called an overhead expense. It means the current cost of operating a business. Overheads are outlay that cannot be handily analyzed or determined with any specific revenue unit, unlike operating expenses such as raw material and labor.
Overhead applied to Product A4 are:
Labor:
[tex]\text{Labor} = \dfrac{\text{Labor related cost}}{\text{Total Coat}}\times\text{Activity Rate}\\\\\\\text{Labor}= \dfrac{\$1,60,558}{\$6,550}\times3,575\\\\\\\text{Labor} =\$87,632.80[/tex]
Machine set up:
[tex]\text{Machine Setup} =\dfrac{\text{Machine Set up cost}}{\text{Total Activity}} \times\text{Activity Rate Setups}\\\\\\\text{Machine Setup} =\dfrac{\$8,050}{\$,1000}\times550\\\\\\\text{Machine Setup} =\$4,427.5[/tex]
Order Size Cost:
[tex]\text{Order Size} =\dfrac{\text{Order Size Cost}}{\text{Total Activity}} \times\text{Activity Rate of A4}\\\\\\\text{Order Size} =\frac{\$4,97,027}{\$7,700}\times3,700\\\\\\\text{Order Size} = 2,38,831.16[/tex]
Then, Total Cost for 550 units would be:
[tex]\text{Total Cost for 550 units} = \$87,632.80 +\ $4,427.5 + \$238,831.16\\\\\\\text{Total Cost for 550 units} = \$330,891.46[/tex]
Then the cost of Per unit overhead would be:
[tex]\text{Cost per unit of overhead} = \frac{\$330,891.46}{550}\\\\\text{Cost per unit of overhead} = \$601.62[/tex]
Therefore, The cost per unit overhead would be $301.62.
To learn more about the overheads, refer to:
https://brainly.com/question/180050
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