00 Nissley Wedding Fantasy Corporation makes very elaborate wedding cakes to order. The owner of the company has provided the following data concerning the activity rates in its activity-based costing system: Activity Cost Pools Size-related Complexity-related Order-related Activity Rate $ 1.26 per guest $ 28.60 per tier $ 75.10 per order The measure of activity for the size-related activity cost pool is the number of planned guests at the wedding reception. The greater the number of guests, the larger the cake. The measure of complexity is the number of tiers in the cake. The activity measure for the order-related cost pool is the number of orders. (Each wedding involves one order.) The activity rates include the costs of raw ingredients such as flour, sugar, eggs, and shortening. The activity rates do not include the costs of purchased decorations such as miniature statues and wedding bells, which are accounted for separately. Data concerning two recent orders appear below: Tijerina Twersky Wedding Wedding Number of reception guests 50 138 Number of tiers on the cake Cost of purchased decorations for cake $30.20 $55.02 Assuming that all of the costs listed above are avoidable costs in the event that an order is turned down, what amount would the company have to charge for the Tijerina wedding cake to just break even? O $75.10 O O $225.50 $225.50 O $288.28 Feldpausch Corporation has provided the following data from its activity-based costing system: 10 Activity Cost Pool Assembly Processing orders Total Cost $1,874,596 $ 83,387 Total Activity 66,100 machine-hours 2,390 orders inspection- 2,530 hours Inspection $ 173,558 The company makes 450 units of product W26B a year, requiring a total of 1,720 machine-hours, 95 orders, and 37 inspection-hours per year. The product's direct materials cost is $57.66 per unit and its direct labor cost is $21.21 per unit. The product sells for $205.50 per unit. According to the activity-based costing system, the product margin for product W26B is: (Round your intermediate calculations and final answers to 2 decimal places.) Multiple Choice O $56,983.50 0 S56610 $5,666.10 0 $4,889.75 0 $2,351.55