Reference no: EM1347005

当前的成本会计系统将制造业的支持成本分配给两种产品，以直接的劳动时间为基础。该公司估计，今年将产生100万美元的制造支持成本，并将生产5,000辆豪华型号和40,000辆常规型号。豪华模型需要2个小时的直接人工，常规模型需要1小时。

Item Deluxe Regular
直接材料的价格$ 45 $ 30
Direct Labor cost 20 10
售价140 80

a）计算今年的制造支持成本驱动程序。
b）确定制造每种型号一个单位的成本。
c) The company has decided to trace manufacturing support costs traceable to the four activities this year.

费用驾驶员单位要求
Activity Cost Driver Cost Total Deluxe Regular
Purchase Orders No. of orders $180,000 600 200 400
Quality Control No. of Inspections 250,000 2000 1000 1000
产品设置的设置数量220,000 200 100 100
Machine maintenance Machine hours 350,000 35,000 20,000 15,000

Compute the total cost to manufacture one unit of each model.

d）比较登录器模型每单位所需的制造活动资源和豪华模型的每单位。为什么旧的成本核算系统降低了豪华模型的成本？

e) Is the deluxe model as profitable as the company thinks it is under the old costing system? Explain.

f) What should the Manhattan Company do to improve its profitability? Consider pricing and product-level changes among your suggest. Who should be involved in implementing your recommendations?