Question :
35.Kozlov Corporation has provided the following data from its activity-based : 1236279
35.Kozlov Corporation has provided the following data from its activity-based costing system:
Activity Cost PoolTotal CostTotal Activity
Assembly$942,48066,000 machine hours
Processing orders$85,0501,800 orders
Inspection$126,8541,820 inspection hours
The company makes 430 units of product A21W a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product’s direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the total overhead cost of producing 420 units of A21W is:
A.$11,121.40
B.$13,338.20
C.$32,370.00
D.$12,440.20
E.$12,215.70
36.Arial Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company’s three activity cost pools are as follows:
Total Activity
Activity Cost PoolTotal CostProduct AProduct BTotal
Activity 1$22,000400100500
Activity 2$16,240380200580
Activity 3$14,600500250750
The activity rate under the activity-based costing system for Activity 3 is closest to:
A.$70.45
B.$28.87
C.$19.47
D.$58.40
E.$32.55
37.Portofino Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
Activity Cost PoolsActivity Rate
Setting up batches$79.50 per batch
Processing customer orders$71.31 per customer order
Assembling products$7.06 per assembly hour
Data concerning two products appear below:
Product KJ22Product KL37
Number of batches6912
Number of customer orders209
Number of assembly orders492697
How much overhead cost would be assigned to Product KJ22 using the activity-based costing system? A.$157.87
B.$91,722.47
C.$10,385.22
D.$5,485.50
E.$16,640.87
38.Portofino Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
Activity Cost PoolsActivity Rate
Setting up batches$79.50 per batch
Processing customer orders$71.31 per customer order
Assembling products$7.06 per assembly hour
Data concerning two products appear below:
Product KJ22Product KL37
Number of batches6912
Number of customer orders209
Number of assembly orders492697
How much overhead cost would be assigned to Product KL37 using the activity-based costing system? A.$1,595.79
B.$5,874.82
C.$10,385.22
D.$5,562.61
E.$6,516.61
39.Mirkle Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
Activity Cost PoolsActivity Rate
Assembling products$6.56 per assembly hour
Processing customer orders$65.38 per customer order
Setting up batches$82.84 per batch
Data for one of the company’s products follow:
Product P59G
Number of assembly hours240
Number of customer orders48
Number of batches64
The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit and direct labor cost $5.45 per unit. How much overhead cost would be assigned to Product P59G using the activity-based costing system?
A.$54,482.56
B.$3,138.24
C.$10,014.40
D.$154.78
E.$5,301.76
40.Mirkle Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
Activity Cost PoolsActivity Rate
Assembling products$6.56 per assembly hour
Processing customer orders$65.38 per customer order
Setting up batches$82.84 per batch
Data for one of the company’s products follow:
Product P59G
Number of assembly hours240
Number of customer orders48
Number of batches64
The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit and direct labor cost $5.45 per unit. How much total cost would be assigned to the 4,000 units of Product P59G using the activity-based costing system?
A.$61,014.40
B.$39,214.40
C.$10,014.40
D.$51,000.00
E.$31,814.40
41.Mirkle Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
Activity Cost PoolsActivity Rate
Assembling products$6.56 per assembly hour
Processing customer orders$65.38 per customer order
Setting up batches$82.84 per batch
Data for one of the company’s products follow:
Product P59G
Number of assembly hours240
Number of customer orders48
Number of batches64
The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit and direct labor cost $5.45 per unit. What is the cost per unit of Product P59G using the activity-based costing system? A.$167.53
B.$12.75
C.$2.50
D.$15.25
E.$9.80
42.Activity rates from Hilliard Corporation’s activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:
Activity Cost PoolsActivity Rate
Processing customer orders$92.86 per customer order
Assembling products$1.78 per assembly hour
Setting up batches$52.09 per batch
Last year, Product XL91 involved 2 customer orders, 434 assembly hours, and 20 batches. How much overhead cost would be assigned to Product XL91 using the activity-based costing system?
A.$1,041.80
B.$2,000.04
C.$66,908.88
D.$146.73
E.$772.52
43.Naples Corporation has provided the following data from its activity-based costing accounting system:
Indirect factory wages$520,000
Factory equipment depreciation$260,000
Distribution of resource consumption across activity cost pools:
Customer OrdersProduct ProcessingOtherTotal
Indirect factor wages40%50%10%100%
Factory equipment depreciation15%65%20%100%
The “Other” activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?
A.$247,000
B.$390,000
C.$214,500
D.$780,000
E.$208,000
44.Naples Corporation has provided the following data from its activity-based costing accounting system:
Indirect factory wages$520,000
Factory equipment depreciation$260,000
Distribution of resource consumption across activity cost pools:
Customer OrdersProduct ProcessingOtherTotal
Indirect factor wages40%50%10%100%
Factory equipment depreciation15%65%20%100%
The “Other” activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. How much indirect factory wages and factory equipment depreciation cost would be assigned to the Product Processing activity cost pool?
A.$260,000
B.$429,000
C.$169,000
D.$780,000
E.$351,000
