G23 A B D E F G H K 1 2 3 4 Activity Activity driver 5 Cost per unit of activity driver 6 Machine Set up Material Handling Inspection Product design Budgeted Activity Cost $2,50,000 $1,75,000 $1,25,000 $1,00,000 Number of setup Number of material removal Number of inspections Design hours 7 Budgeted Activity Driver 12,500 50,000 25,000 2,000 8 9 10 Scanner 12 Allocated MOH Number of setup 13 Design hours Number of setup Number of material removal Number of inspections Design hours Total allocated MON- per Job 14 500 15 Actual usage Number of material Number of inspections removal 12,500 6,000 8,500 4,800 15,500 3,000 10,500 9,000 4,000 2,400 250 SYD100 SYD202 SYD206 MEL300 MEL208 16 3,000 4,000 2,250 1,750 2,000 600 17 400 18 300 19 Total Allocated MOH: 20 1 Section C - The following questions are to be answered on the MOH Sheet Calculate Cost per unit of activity driver (dividing Budgeted Activity Cost by Budgeted Activity Driver) Cells : F6 to F9 Calculate "Allocated MOH" ( Multiply Actual activity by Cost per unit of activity drivers from the last step) Calculate "Total allocated MOH per each job" 2 Calculate "Total allocated MOH" Cell: K19