Answer:
Bardot Marine Company
a. Activity rates for each activity:
Fabrication = $40.80/dlh
Assembly = $26.25/dlh
Setup = $222.86/dlh
Inspection = $51.92/dlh
b. The activity based factory overhead per unit for each product:
Speed Bass
Boats Boats
Factory Overhead per unit $927.25 $1472.70
Explanation:
a) Data and Calculations:
Activities Budgeted Speed Bass
Overheads Boats Boats Total Activity rates
Fabrication $204,000 2,000 dlh 3,000 dlh 5,000 dlh $40.80/dlh
Assembly $105,000 1,000 dlh 3,000 dlh 4,000 dlh $26.25/dlh
Setup $156,000 300 dlh 400 dlh 700 dlh $222.86/dlh
Inspection $135,000 1,100 dlh 1,500 dlh 2,600 dlh $51.92/dlh
Total costs $600,000
Units budgeted 250 250 500 units
Speed Bass
Boats Boats
Fabrication = $40.80/dlh $81,600 $122,400
Assembly = $26.25/dlh 26,250 78,750
Setup = $222.86/dlh 66,850 89,144
Inspection = $51.92/dlh 57,112 77,880
Total assigned costs $231,812 $368,174
Units budgeted 250 250
Overhead per unit $927.25 $1472.70
