Manufacturing overhead Amount Cost driver Standard Guest Room Junior Suite Presidential Suite ...
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Accounting
| Manufacturing overhead | Amount | Cost driver | Standard Guest Room | Junior Suite | Presidential Suite | |
| Depreciation | $3,200,000 | Square feet | 50,000 | 30,000 | 30,000 | |
| Maintenance | $1,800,000 | Direct labor hours | 180,000 | 143,000 | 148,500 | |
| Purchasing | $320,000 | # of purchase orders | 2,500 | 1,500 | 9,000 | |
| Inspection | $850,000 | # of inspections | 1,000 | 850 | 3,500 | |
| Indirect | $490,000 | Units manufactured | 150 | 110 | 25 | |
| materials | ||||||
| Supervision | $1,700,000 | # of inspections | 1,000 | 850 | 3.5 | |
| Supplies | $190,000 | Units manufactured | 150 | 110 | 25 | |
| Total | $8,550,000 | 234,800 | 176,420 | 191,054 | ||
Calculate the cost of one Presidential Suite using activity-based costing
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