Plantwide Overhead Rate Indirect Labor Indirect Materials Cost

วธอตราเดยวทงโรงงาน (Plantwide Overhead Rate) Indirect Labor Indirect Materials Cost Pool Direct Labor Hours Products Other Overhead

วธอตราเดยวทงโรงงาน (Plantwide Overhead Rate) One-Stage Cost Allocation - Direct Labor Hours - Machine Hours - Direct Material Costs - Direct Labor Costs - Unit of Product

วธอตราประจำแผนก (Departmental Overhead Rate) Two-Stage Cost Allocation

Two-Stage Cost Allocation Stage One: Costs assigned to pools Cost pools Indirect Labor Indirect Materials Other Overhead Department 1 Department 2 Department 3 3 -6

Departmental Overhead Rates Stage One: Costs assigned to pools Cost pools Stage Two: Costs applied to products Indirect Labor Indirect Materials Other Overhead Department 1 Department 2 Department 3 Direct Labor Hours Machine Hours Raw Materials Cost Products Departmental Allocation Bases 3 -7