1) Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Processing customer orders	$96.63	per customer order
Assembling products	$2.45	per assembly hour
Setting up batches	$58.89	per batch

Last year, Product F76D involved 9 customer orders, 436 assembly hours, and 26 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?

a $1,615.70

b $3,469.01

c $68,377.85

d $1,531.14

2) Lehner Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages	$563,000
Factory equipment depreciation	$337,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	55%	30%	15%	100%
Factory equipment depreciation	25%	50%	25%	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 $900,000

b $361,400

c $536,900

d $393,900

3) Lehner Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages	$616,000
Factory equipment depreciation	$354,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	45%	40%	15%	100%
Factory equipment depreciation	30%	50%	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 NOT be assigned to products using the activity-based costing system?

a $354,000

b $616,000

c $0

d $163,200

4) Fogle Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs:
Wages and salaries	$178,000
Other expenses	51,000
Total	$229,000

Distribution of resource consumption:
	Activity Cost Pools
	Making Bouquets	Delivery	Other	Total
Wages and salaries	45%	20%	35%	100%
Other expenses	30%	65%	5%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Making bouquets	46,995 bouquets
Delivery	11,800 deliveries

What would be the total overhead cost per bouquet according to the activity based costing system? In other words, what would be the overall activity rate for the making bouquets activity cost pool? (Round to the nearest whole cent.)

a $2.01 per bouquets

b $2.08 per bouquets

c $2.03 per bouquets

d $1.93 per bouquets

5) Fogle Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs:
Wages and salaries	$82,000
Other expenses	74,000
Total	$156,000

Distribution of resource consumption:
	Activity Cost Pools
	Making Bouquets	Delivery	Other	Total
Wages and salaries	45%	40%	15%	100%
Other expenses	35%	55%	10%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Making bouquets	73,020 bouquets
Delivery	16,800 deliveries

What would be the total overhead cost per delivery according to the activity based costing system? In other words, what would be the overall activity rate for the deliveries activity cost pool? (Round to the nearest whole cent.)

a $3.95 per delivery

b $2.67 per delivery

c $4.38 per delivery

d $5.24 per delivery