Beruflich Dokumente
Kultur Dokumente
Total Direct
Total Overhead / = Rate
Labor Hours
2.
Plantwide rate = per DLH
Unit cost:
Basic Deluxe
Prime costs
Overhead:
Rate x Activity
Maintenance:
Basic
Deluxe
Engineering:
Basic
Deluxe
Materials handling:
Basic
Deluxe
Setting up:
Basic
Deluxe
Purchasing:
Basic
Deluxe
Receiving:
Basic
Deluxe
Paying suppliers:
Basic
Deluxe
Providing space:
Basic
Deluxe
Total
Units produced
Unit cost (ABC)
Unit cost (traditional)
4. Consumption ratios: Basic Deluxe
Maintenance
Engineering
Materials handling
Setups
Purchasing
Receiving
Paying suppliers
Providing space
5.
ot be graded.
intenance hour
gineering hour
er processed
oice processed