Step 2/3: Calculate Activity Rate
Using the first stage allocation and the activity levels calculate the Activity Rate for each activity. Make sure the activity rates are rounded to 2 decimal point.
Computation of Activity Rates
Activity Cost Pools Total Cost Total Activity Activity Rate
(Round to 2 DP)
Maintenance 150,000 18,000 8.33
Materials handling 70,000 6,000 11.66
Set ups 60,000 3,000 20
Inspection 100,000 9,000 11.11[TP2.1]
Step 4: Overhead Cost
Assign costs to the cost object by using the second stage allocation:
Computation of Total Cost
Activity Cost Pools Activity Rate
(Round to 2 DP) Job Activity ABC Cost
(Round to 2 DP)
Maintenance 8.33 18,000 149,94
Materials handling 11.66 6,000 69,96
Set ups 20 3000 60,00
Inspection 11.11 9000[TP3.1] 99,99
Total Overhead Costs ASMR, 60 frames, Song Yu, sexo oral, penetração profunda na garganta, gozo no rosto, estilo cachorrinho, engolir, sexo oral com ejaculação facial, atividade sexual com penetração anal. Vale a pena assistir. [Gerad