Solution manual cost accounting by carter 14e ch13

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Ngày đăng: 28/02/2018, 14:21

... 7,500 6,000 2,000 (50,000) P13-7 (1) Annual normal cost center overhead rates: Department 10: Cost Center Cost Center Department 20: Cost Center Cost Center (2) Total Rate Fixed Rate Variable Rate... $1.15 1.25 $ 32 30 $ 83 95 Factory overhead applied to: Cost Centers Department 10: Cost Center Cost Center Department 20: Cost Center Cost Center 10-1: 1,220 machine hours × $2.40 = 10-2: 2,000... The costs of these items are directly incurred by the activity centers but are controlled by corporate policy They would be included in a full cost charging rate and excluded from a variable cost
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