The following data relate to two output levels of a department:
Machine hours???????????????????????? 17,000??????????????????????? ?18,500
Overheads???????????????????????????????$246,500???????????????????? $251,750
What is the amount of fixed overheads?
??? $? O
???????????????????????????????????????????????????????????????????? ?? $
Total cost of 18,500 hours?????????????????????????? 251,750
Total cost of 17,000 hours?????????????????????????? 246,500
Variable cost of 1,500 hours????????????????????????? 5,250
Variable cost per machine hour = $5,250/1,500 machine hours = $3.50.
?????????????????????????????????????????????????????????????????????????????????????????$
Total cost of 17,000 hours??????????????????????????????????????????? 246,500
Less variable cost of 17,000 hours (x $3.50)???????????????59,500
Balance = fixed costs?????????????????????????????????????????????????? 187,000
多做幾道
Explain what is meant by standard costing
Explain what is meant by a standard cost
Describe four types of standard.
Explain what is meant by a standard hour.
Give five possible sources of information from which a standard materials price may be estimated.
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