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Re: The ornamental company (DEC08) past exam question
Can you let me know how you worked out the following figures?
Product: FOUNTAIN under Current basis
Under the heading of variable overhead cost
Material related 90
labour related 157.50Product: Goblin under current basis
Under the heading of variable overhead cost
Material related: 15
labour related: 26.25thanks
Fountain
– o/h material current
Total = 2400k x 30% x 450k / 1800k = 180k
Per unit = 180k / 2000 = 90
– o/h labour current
Total = 2400k x 70% x 300k / 1600k = 315k
Per unit = 315k / 2000 = 157.5
Goblin
– o/h material current
Total = 2400k x 30% x 150k / 1800k = 60k
Per unit = 60k / 4000 = 15
– o/h labour current
Total = 2400k x 70% x 100k / 1600k = 105k
Per unit = 105k / 4000 = 26.25
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