Documentos de Académico
Documentos de Profesional
Documentos de Cultura
SOLUTION
Total CIF
Horas de MOD
570,000
20,000
Economy Model
20,000 units x
10,000 units x
$
$
40.00
80.00
10,000 dlh x
10,000 dlh x
$
$
28.50
28.50
= $
Custom Model
800,000
$
800,000
285,000
$ 1,085,000
20,000
$
54.25
285,000
$ 1,085,000
10,000
$
108.50
Cost driver
Pool rate
$ 84,000
120,000
$ 204,000 divided by maint.hrs.
4,000
= $
51.00
Pool 2:
Material handling
6,000
= $
20.00
Pool 3:
Setups
80
Pool 4:
Purchasing
Receiving
Paying suppliers
Total
$ 60,000
40,000
30,000
$ 130,000 divided by # orders
Pool 5:
Providing space
Cost Management
750
= $
173.33
10,000
= $
2.00
Economy Model
20,000 units x
10,000 units x
$
$
40.00
80.00
$
$
51.00
51.00
51,000
2,000 moves x
4,000 moves x
$
$
20.00
20.00
40,000
$ 1,200.00
$ 1,200.00
24,000
250 orders x
500 orders x
$
$
173.33
173.33
43,333
$
$
2.00
2.00
10,000
20 setups x
60 setups x
= $ 1,200.00
Custom Model
800,000
800,000
153,000
80,000
72,000
86,665
$
$
968,333
20,000
48.42
10,000
$ 1,201,665
10,000
$
120.17