Classify Level Abc Costing Flashcards
(7 cards)
0
Q
Cost of indirect materials
A
Output unit costs
1
Q
Design processes, drawing process charts, making engineering process changes for products
A
Product sustaining
2
Q
Plant management, plant rent, plant insurance
A
Facility sustaining
3
Q
Machine related overhead costs such as depreciation, maintenance, production engineering (these resources relate to activity of running machines)
A
Output unit
4
Q
Indirect manufacturing labor costs such as supervision that supports direct manufacturing labor
A
Output unit
5
Q
Procurement costs of placing purchase orders, receiving materials, paying suppliers related to number of purchase orders placed
A
Batch level
6
Q
Costs incurred to set up machines each time different product needs to be manufactured
A
Batch
