The Cosmo Corporation manufactures and assembles office chairs. Cosmo uses an activity-based costing system to allocate all manufacturing conversion costs. Each chair consists of 15 separate parts totaling $125 in direct materials, and requires 2.0 hours of machine time to produce. Additional information follows:

Materials handling / # of parts / $1.75 per part
Machining / Machine hours / $2.00 per MH
Assembling / # of parts / $0.50 per part
Packaging / # of finished units / $2.75 per finished unit

What is the cost of machining per chair?

A) $26.25
B) $7.50
C) $5.50
D) $4.00


Answer : A) $26.25

Explanation: 1 chair = 15 parts × $1.75 per part = $26.25

Business

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