
Answer:
Designing $ per designer hour
= 443,260/14,800= $29.95 per hour
Sizing and cutting $ per machine hour
=3,960,600/164,000 = $24.15 per hour
Stitching and trimming $ per labor hour
=1,418,100/ 81,500 = $17.5 per labor hour
Wrapping and packing $ per finished unit=330,750/ 31,500= $10.5 per finished unit
Explanation:
Working
Activity Cost Estimated Overhead Estimated Use Drivers per Activity
Pools of Cost
Designing $443,260 14,800 designer hours
Sizing and cutting 3,960,600 164,000 machine hours
Stitching and trimming 1,418,100 81,500 labor hours
Wrapping and packing 330,750 31,500 finished units
Activity-based overhead rates
Designing $ per designer hour
= 443,260/14,800= $ 29.95 per hour
Sizing and cutting $ per machine hour
=3,960,600/164,000 = $ 24.15 per hour
Stitching and trimming $ per labor hour
=1,418,100/ 81,500 = $ 17.5 per labor hour
Wrapping and packing $ per finished unit=330,750/ 31,500= $ 10.5 per finished unit