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Meade Nuptial Bakery makes very elaborate wedding cakes to order. The company has an activity based costing system with three activity cost pools. The activity vote for the Size Related activity cost pool is $0.96 per guest. The greater the number of guests, the larger the cake.) The activity rate for the Complexity-Related cost pool is $33.51 per tier (Cakes with more tiers are more complex.) Finally, the activity rate for the Order-Related activity cost pool is $86.48 per order. (Each wedding involves one order for a cake.) 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: Ericson Haupt Wedding Wedding Number of reception guests Number of tiers on the cake 6 Cost of purchased decorations for cake $ 21.65 $ 73.75 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 Ericson wedding cake to just break even? 185 73 7 Multiple Choice $2165 C41270 Wedd Corporation uses activity based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing. $51.300: Supervising. 527.400 and other. 521.500 Processing costs are assigned to products using machine-hours (MHS) and Supervising costs are assigned to products using the number of batches. The costs in the other activity cost pool are not assigned to products. Activity data appear below. 21 Product 06 Product D7 Total MHB (Processing) 12,300 1,480 13, 780 Batches (Supervising) 1,640 300 1,940 The activity rate for the Processing activity cost pool under activity-based costing is closest to: Multiple Choice $8.15 per MH $3.72 per MH Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November Sales (8,100 units) Variable expenses Contribution margin Fixed expenses Net operating income $ 453,600 291,600 162,000 103,500 $ 58,500 If the company sells 8,000 units, its net operating income should be closest to: (Do not round intermediate calculations.) Multiple Choice $58,500 $56,500 $57,979 Beamish Incorporated, which produces a single product, has provided the foowing data for its mortecento Number of units produced 5,900 Variable costs per unit Direct materials $ 139 Direct labor 5 126 Variable manufacturing overhead 57 Variable selling and administrative expense 512 Fixed costat Fixed manufacturing overhead $ 245,00 Fixed selling and administrative expense $ 538,200 here were no beginning or ending inventories. The absorption costing unit product cost was Multiple Choice $308 per unit $272 per unit