INTRODUCTION - Oregon State University

A) Calculate the cost of producing one box of plain popcorn, and also all of the plain popcorn, assuming the company uses an Actual Costing System. Materials $0.30 per pound x 1.1 lbs. = $0.33 per box x 1,200 boxes = $396. Labor $12 per hour x 0.11 hours = $1.32 per box x 1,200 boxes = $1,584. Overhead $30,500 ÷ (1,320 + 450) = $17.23 per lb. ................
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