Vоcаbulаriо: Lа destrucción y la cоnservación del medio ambiente á é í ó ú ñ the butterfly[1] the bird[2] the snake[3] the natural resources[4] the nature[5] to build[6] the turtle[7] the frog[8] the environment[9] the species[10] the lack, shortage[11] the waste[12] the pollution[13] the development[14] the ozone layer[15]
Grаvо Cоmpаny prоduces аnd sells two products-A and B. Gravo has been using a traditional absorption costing system to allocate manufacturing overhead costs to the two product lines. This traditional absorption costing system allocates manufacturing overhead cost on the basis of each product’s direct labor cost. But the company’s CEO wants to implement Activity Based Costing. The CEO collected the following production data for the year just ended: Product A Product B Units produced and sold 5000 2000 Direct labor cost used in production $90,000 $42,000 Number of batches of product produced 5 11 Killowatt hours of electricity used in production 10,000 8,000 Number of Employees 12 4 The company’s CEO computed actual manufacturing overhead costs related to each of the following three key activities for the year just ended as: Activity Activity Costs Setup $216,000 Assembly $225,000 Supervision $270,000 Total Manufacturing Overhead Cost $711,000 Assume that Gravo adopts activity based costing to allocate the year just ended manufacturing overhead costs. Assume that the setup activity costs are allocated using the number of batches, the assembly activity costs are allocated using the number of kilowatt hours of electricity used in production, and the supervision activity costs are allocated using the number of employees. What is the activity based costing allocation rate for assembly activity for the year just ended?