savskye1767
11.11.2020 •
Business
Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows:
Activity Cost Pool Total Cost
of Pool Cost Driver Estimated Total of Cost Driver
Machining $ 312,000 Number of machine hours 80,000
Designing costs 73,600 Number of design hours 8,000
Setup costs 71,600 Number of batches 500
Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows:
Product A Product B Product C
Number of machine hours 30,000 40,000 10,000
Number of design hours 3,200 1,800 3,000
Number of batches 50 175 275
Required:
Determine the amount of overhead assigned to each product.
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Ответ:
Results are below.
Explanation:
First, we need to calculate the activity rate for each activity:
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Machining= 312,000/80,000= $3.9 per machine hour
Designing costs= 73,600/8,000= $9.2 per design hour
Setup costs= 71,600/500= $143.2 per batch
Now, we can allocate overhead to each product:
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Product A:
Machining= 3.9*30,000= 117,000
Designing costs= 9.2*3,200= 29,440
Setup costs= 143.2*50= 7,160
Total overhead= $153,600
Product B:
Machining= 3.9*40,000= 156,000
Designing costs= 9.2*1,800= 16,560
Setup costs= 143.2*175= 25,060
Total overhead= $197,620
Product C:
Machining= 3.9*10,000= 39,000
Designing costs= 9.2*3,000= 27,600
Setup costs= 143.2*275= 39,380
Total overhead= $105,980
Ответ:
la masa de un cuerpo = 67.308 kg
Explanation:
De la pregunta, sabemos que,
magnitud de fuerza (F) = 350 N = 350 Kg / m /
Aceleración (a)= 520 cm / = 5.20 m /
A encontrar: la masa de un cuerpo (m)
Nosotras sabemos que, F = m *a
m =
=
= 67.308 kg
Entonces, la masa de un cuerpo = 67.308 kg