【正文】 7,500 ...................................... Daily rate $ Low severity: Rate 1: $ ? 2,500 ................. $ 366,675 Rate 2: $70 ? 2,000 ....................... 140,000 Rate 3: $20 ? 10,000 ..................... 200,000 .............................................Total $ 706,675 Patient days .................................. 247。 300,000 Overhead per unit .................... $ * $ * *Rounded to the nearest cent. 4. Using activitybased costs as the standard, the first set of departmental rates decreased the accuracy of the overhead cost assignment (over the plantwide rate) for both products. The opposite is true for the second set of departmental rates. Thus, in one case, it is possible to conclude that departmental rate assignments are better than the plantwide rate assignment. 70 4–15 1. Daily rate = $6,600,000/15,000 = $440 per day This is the amount charged to each patient regardless of severity. This approach is parable to the unitbased cost assignment found in traditional manufacturing environments. 2. Activity rates: Rate 1: Lodging and feeding: $2,200,000/15,000 = $* per patient day Rate 2: Monitoring: $1,400,000/20,000 monitoring hours = $70 per hour Rate 3: Nursing care: $3,000,000/150,000 = $20 per hour of nursing care *Rounded. 3. Daily rates by patient type: High severity: Rate 1: $ ? 5,000 ................. $ 733,350 Rate 2: $70 ? 10,000 ..................... 700,000 Rate 3: $20 ? 90,000 ..................... 1,800,000 .............................................Total $ 3,233,350 Patient days .................................. 247。 10,000 ...................................... Unit cost (ABC) $ $ Unit cost (FBC) ....................................... $ $ The ABC costs are more accurate (better tracing—closer representation of actual resource consumption). This shows that the standard model was over 67 costed and the deluxe model undercosted when the plantwide overhead rate was used. 68 4–14 1. Plantwide rate = $660,000/440,000 = $ per direct labor hour Overhead cost per unit: Scientific: $ ? 40,000/30,000 = $ Business: $ ? 400,000/300,000 = $ 2. Departmental rates: Department 1: $340,000/170,000 = $ per machine hour Department 2: $320,000/365,000 = $* per direct labor hour Overhead cost per unit: Scientific: [($ ? 10,000) + ($ ? 10,000)]/30,000 = $ Business: [($ ? 160,000) + ($ ? 355,000)]/300,000 = $* Departmental rates: Department 1: $340,000/75,000 = $* per direct labor hour Department 2: $320,000/50,000 = $ per machine hour Overhead cost per unit: Scientific: [($ ? 30,000) + ($ ? 10,000)]/30,000 = $* Business: [($ ? 45,000) + ($ ? 40,000)]/300,000 = $* *Rounded to the nearest cent. 69 4–14 Concluded 3. Calculation of activity rates: Rate 1 (setups) = $180,000/100 = $1,800 per setup Rate 2 (inspections) = $140,000/2,000 = $70 per inspection hour Rate 3 (power) = $160,000/220,000 = $ per machine hour Rate 4 (maintenance) = $180,000/4,500 = $40 per maintenance hour Overhead assignment: Scientific Business Setups: .............................. $1,800 ? 40 $ 72,000 .............................. $1,800 ? 60 $ 108,000 Inspections: .................................$70 ? 800 56,000 .............................. $70 ? 1,200 84,000 Power: ......................... $ ? 20,000 14,600 ....................... $ ? 200,000 146,000 Maintenance: .................................$40 ? 900 36,000 .............................. $40 ? 3,600 144,000 Total overhead.............................. $ 178,600 $ 482,000 Units produced .................................. 247。 5,000 Activity rate ............................... $ 40 65 66 4–13 Concluded Unit cost: Standard Deluxe Prime costs ....................................................... $ 3,000,000 $ 3,500,000 Overhead: Rate 1: ............................................. $20 ? 4,000 80,000 ........................................... $20 ? 16,000 320,000 Rate 2: ............................................. $20 ? 9,000 180,000 ........................................... $20 ? 21,000 420,000 Rate 3: ........................................... $20 ? 10,000 200,000 ........................................... $20 ? 30,000 600,000 Rate 4: ............................................. $1,250 ? 40 50,000 ........................................... $1,250 ? 360 450,000 Rate 5: .............................................. $200 ? 500 100,000 ........................................... $200 ? 1,000 200,000 Rate 6: ............................................. $40 ? 2,000 80,000 ............................................. $40 ? 3,000 120,000 Rate 7: ............................................. $40 ? 2,500 100,000 ............................................. $40 ? 2,500 100,000 Total ....................................................... $ 3,790,000 $ 5,710,000 Units produced ....................................... 247。 1,500 Activity rate ............................... $ 200 Receiving (Rate 6) ........................................ $ 200,000 Number of orders ...................... 247。 40,000 Activity rate ............................... $ 20 Setups (Rate 4) ............................................ $ 500,000 Number of setups ..................... 247。 20,000 Activity rate ............................