Page 375 - Accounting Information Systems

346 PART II Transaction Cycles and Business Processes

CASE 6: FIGURE 1

First-Stage Resource Drivers
Second-Stage Cost Drivers

Activity Cost Resource
Pool Category MOH
$377,618

19.08% 27.51% 15.59% 17.28% 7.25% 13.28%

Engineering Machine Inspection Material Handling Setup Shipping
$72,050 $103,883 $58,871 $65,252 $27,377 $50,148

DLH
175.84/DLH

PRODUCTS

CASE 6: FIGURE 2

Receiving
(101, 102, & 103)
Drill Shipping
Presses (101, 102, & 103)
(101) Grinding
(101 & 102)
Storeroom
(101, 102, & 103)
Intermediate Final
Inspection Inspection
(101 & 102) (101, 102, & 103)

Grinding Drill CNC Final
(103) Presses (101, 102, & 103) Assembly
(102 & 103) (101, 102, & 103)