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OAR计算问题解答

此处的budgeted total OH和budgeted total hours是题目给出,还是自己算的

Absorption process 2021-10-24 09:53:05

问题来源:

Step 4 Overhead absorption

It is a process whereby overhead costs allocated and apportioned to production cost centers are added to unit.

The most common bases of absorption:

unit

direct labour hour

machine hour

percentage of direct labour costs

percentage of prime cost

Absorption rate:

 An absorption rate is the rate at which overheads are added to costs

absorption (recovery) rate  =

Predetermined overhead absorption rate =

                   (O.A.R.)     

Step 1 Estimate total overhead for the period.

Step 2 Estimate the activity level for the period.

           (This could be total Hours, Units, or Direct Costs or whatever it is upon which the overhead absorption rates are to be based.)

Step 3 Divide the estimated overhead by the budgeted activity level.

Step 4 absorb the overhead into the cost unit by applying the calculated OAR.

Example: Athena Co makes two products, the Greek and the Roman. Greeks take 2 labour hours each to make and Romans take 5 labour hours. What is the overhead cost per unit for Greeks and Romans respectively if overheads are absorbed on the basis of labour hours?

Estimate the overhead likely to be incurred for the coming period.

     Budgeted total O/H= $50,000

Estimate the activity level for the period. (This could be total units, total hours, or any OAR basis which should be fair)

     Budgeted labour hours = 100,000

OAR =

                                                      = $0.5 per direct labour hour

Absorb overhead into the cost unit by applying the calculated absorption rate:

 

Greek

Roman

labour hour per unit                       

2

5

overhead absorbed per unit         

$1 (2×$0.5)

$2.5 (5×$0.5)

Choosing appropriate absorption rate:

(1) direct labour hour basis

(2) a machine hour rate

(3) a rate per unit (当产品indentical)

(4) percentage of direct labour costs or direct material costs

(5) percentage of prime cost

(6) blanket absorption rate

(7) departmental absorption rate

The choice of an OAR is a matter of judgement and common sense. Many factories use a direct labour hour rate or machine hour rate in preference to a rate based on a percentage of costs.

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瞿老师

2021-10-25 04:23:05 2589人浏览

哈喽!努力学习的小天使:

题目给出的。

每个努力学习的小天使都会有收获的,加油!
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