Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 39

The activity of moving materials uses four forklifts, each leased for $18,000 per year. A forklift is capable of making 5,000 moves per year, where a move is defined as a round trip from the plant to the warehouse and back. During the year, a total of 18,000 moves were made. What is the cost of the unused capacity for the moving goods activity? a. $5,400
B) $1,800
C) $7,200
D) $3,600