Accounting 440 Project 2 - Activity Based Costing (A) omponen Activity Table Activity Relational Table: Marvel Components, Inc Process Sorting Sorting Sorting Sorting Sorting Sorting Sorting Procurement Batch Procurement Batch Procurement Produc No. of parts Sustaining Facility DL hours Sustaining DL hours Level Activity Driver Capacity Cost Product No. of products Product No. of products Unit Batch Product Batch Unit Activity Activity Name 2 $300,000 2 160,000 2,000,000 275,000 400 120,000 40 130,000 400 90,000 2,000,000 225,000 800200,000 800 320,000 4,000,000 180,000 200,000 20,000 200,000 50,000 Developing test program Making probe cards Testing products Setting up batches Engineering design No. of dies No. of batches Change orders No. of batches No. of dies Purchase orders Purchase orders 4 6 Handling wafer lots 7 Inserting dies Purchasing materials Receiving materials 10 Paying suppliers 11Providing utilities 12 Providing space Sorted by Process Process Level Pool Number Rate Unit Batch Product Product Batch Product Facility S0.25 per die S525 per batch $230,000 per product 3,250 per engineering order $650 per purchase order $0.045 per part $0.35 per direct labor hour Sorting 4 Procurement Sustaining