The Foundational 15 Activity Cost Pool Estimated Overhe

The Foundational 15
Activity Cost Pool
Estimated Overhead Cost
Expected Activity
Machine setups
General factory
setups
Manufacturing overhead
Activity Measure
Total
Predetermined overhead rate
Activity Rate
DLHs
MHs
Machining
Machine Setups
Production design
General Factory
Machine Hours
Number of Setups
Number of products
Direct Labor Hours
products
Product Y
Product Z
1
Total estimated overhead cost
Total expected direct labor-hours
per DLH
2.
Total direct labor hours
Plantwide overhead rate per DLH
Manufacturing overhead assigned
3-6
Product design
MH
per MH
per setups
per products
per DLHs
7
9-10.
Total overhead cost assigned
Amount
11-15
Plantwide Approach
Activity Based Costing System
Total cost assigned to products
%
$200000.00
10000.00
$100000.00
200.00
$84000.00
2.00
$300000.00
12000.00
7000.00
3000.00
50.00
150.00
1.00
1.00
8000.00
4000.00
8.00
The Foundational 15
Activity Cost Pool
Estimated Overhead Cost
Expected Activity
Machine setups
General factory
setups
Manufacturing overhead
Activity Measure
Total
Predetermined overhead rate
Activity Rate
DLHs
MHs
Machining
Machine Setups
Production design
General Factory
Machine Hours
Number of Setups
Number of products
Direct Labor Hours
products
Product Y
Product Z
1
Total estimated overhead cost
Total expected direct labor-hours
per DLH
2.
Total direct labor hours
Plantwide overhead rate per DLH
Manufacturing overhead assigned
3-6
Product design
MH
per MH
per setups
per products
per DLHs
7
9-10.
Total overhead cost assigned
Amount
11-15
Plantwide Approach
Activity Based Costing System
Total cost assigned to products
%
$200000.00
10000.00
$100000.00
200.00
$84000.00
2.00
$300000.00
12000.00
7000.00
3000.00
50.00
150.00
1.00
1.00
8000.00
4000.00
8.00
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