A306 Exam 2 Formulas
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15 Terms
Predetermined Overhead Rate (POHR)
Estimated Total Overhead Costs / Estimated Total Allocation Base (Cost Driver)
Overhead Allocated
Actual Value of Allocation Base * POHR
Total Product Cost
Direct Materials + Direct Labor + Applied Manufacturing Overhead
Bid Price
Total Cost + (Total Cost * Markup %)
Activity Rate
Estimated Activity Pool Cost /. Estimated Activity (Cost Drivers)
Allocated Overhead Costs (per pool)
Actual Activity * Activtiy Rate
Return On Investment
Net Operating Income / Average Operating Assets
ROI (other version)
Profit Margin * Investment Turnover
Profit Margin
Net Operating Income / Sales Revenue
Investment Turnover
Sales Revenue / Average Operating Assets
Residual Income
Net Operating Income - (Average Operating Assets * Required Rate of Return)
Cost of Goods Manufactured
Total Manufacturing Costs + (Beginning Work In Progress - End Work In Progress)
Payback Period
Initial Investment / Annual Net Cash Flows
Profitability Index
Present Value of Net Cash Flows / Initial Investment
Net Present Value
Present Value of Cash Flows + Salvage Value - Initial Investment
