quiz-ma5-2en

Management Accounting, Chapter 5, Set 2

10 multiple-choice questions. Recommended time: 10-20 minutes.

The following data for items 1-10

Yngwie Co., Ltd. manufactures and sells two products. The data for the year 2025 is as follows:
Product A: Initial cost 35 baht per unit; Production time 2 hours direct labor per unit; Production volume 5,000 units.
Product B: Initial cost 25 baht per unit; Production time 2 hours direct labor per unit; Production volume 20,000 units.
Manufacturing overhead broken down by activity center and activity level is as follows (figures in the table are in thousands):

Activities center	Cost	Cost driver units demand by
		Product A	Product B	Cost driver
Machine setup	2,300	30	20	no. of setups
Quality inspection	1,600	50	30	no. of inspections
Production ordering	810	2	4	no. of orders
Machining	3,140	120	280	machine hours
Material handling	900	1.5	6.0	no. of moves
Total MO	8,750

1. What is the manufacturing overhead rate? (Using direct labor hours as the basis for allocating manufacturing overhead.)

15.50 baht 16.00 baht 16.50 baht 17.00 baht 17.50 baht

2. What are the overhead costs per unit? (Using direct labor hours as the basis for allocating manufacturing overhead.)

A 31.00 baht B 31.00 baht A 32.00 baht B 32.00 baht A 33.00 baht B 33.00 baht A 34.00 baht B 34.00 baht A 35.00 baht B 35.00 baht

3. What are the production costs per unit? (Using direct labor hours as the basis for allocating manufacturing overhead.)

A 70.00 baht B 60.00 baht A 69.50 baht B 59.50 baht A 69.00 baht B 59.00 baht A 68.50 baht B 58.50 baht A 68.00 baht B 58.00 baht

4. What is the manufacturing overhead rate for machine setup (using activity-based costing).

43 baht per setup 44 baht per setup 45 bah per setup 46 baht per setup 47 baht per setup

5. What is the manufacturing overhead rate for quality inspection (using activity-based costing).

19 baht per inspection 20 baht per inspection 21 baht per inspection 22 baht per inspection 23 baht per inspection

6. Production ordering cost will be allocated to products A and B: (using activity-based costing).

A 25,000 baht B 56,000 baht A 26,000 baht B 55,000 baht A 27,000 baht B 54,000 baht A 28,000 baht B 53,000 baht A 29,000 baht B 52,000 baht

7. Material handling cost will be allocated to products A and B: (using activity-based costing).

A 15,000 baht B 75,000 baht A 16,000 baht B 74,000 บา A 17,000 baht B 73,000 bahtท A 18,000 baht B 72,000 baht A 19,000 baht B 71,000 baht

8. What are the overhead costs per unit? (using activity-based costing).

A 75.44 baht B 24.89 baht A 75.55 baht B 24.99 baht A 75.66 baht B 25.09 baht A 75.77 baht B 25.19 baht A 75.88 baht B 25.29 baht

9. What is the production costs per unit for Product A (using activity-based costing).

110.39 bahtท 110.44 baht 110.49 baht 110.54 baht 110.59 baht

10. What is the production costs per unit for Product B (using activity-based costing).

49.74 baht 49.89 baht 50.04 baht 50.19 baht 50.34 baht