Nichols Inc. manufactures remote controls. Currently the company uses a plant-wide rate for allocating manufacturing overhead. The plant manager is considering switching-over to ABC costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as follows:
| Activities | Cost driver | Allocation Rate |
| Material handling | Number of parts | $5 per part |
| Assembly | Labor hours | $20 per hour |
| Inspection | Time at inspection station | $10 per minute |
The current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $20 per labor hour.
What are the indirect manufacturing costs per remote control assuming an activity-based-costing method is used and a batch of 10 remote controls are produced? The batch requires 100 parts, 5 direct manufacturing labor hours, and 3 minutes of inspection time.
◦ $2.00 per remote control
◦ $63.00 per remote control
◦ $35.00 per remote control
◦ $630.00 per remote control
The major types of plant nutrients and their sources.
Plant Cell Types (Part 1)
Plant
Plant
Example of Plant Classification
Mitosis (A comparison of plant vs. animal cells)