1. Capizzi Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: Equipment depreciation $81,300 Supervisory expense $2,200 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.50 0.30 0.20 Supervisory expense 0.50 0.20 0.30 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: MHs (Machining) Orders Product Y7 1,630 1,370 Product V2 9,780 1,630 Total 11,410 3,000 The activity rate for the Order Filling activity cost pool under activity-based costing is closest to:

$5.28 per order $82.80 per order $8.28 per order $5.71 per order

2.McCaskey Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Total Activity Fabrication 30,000 machine-hours Order processing 375 orders Other N/A The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: Wages and salaries $513,000 Depreciation 123,000 Occupancy 155,000 Total $791,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Fabrication Order Processing Other Total Wages and salaries 25% 60% 15% 100% Depreciation 15% 25% 60% 100% Occupancy 30% 50% 20% 100% The activity rate for the Fabrication activity cost pool is closest to:

$6.44 per machine-hour $6.59 per machine-hour $1.60 per machine-hour $3.20 per machine-hour

3.Capizzi Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: Equipment depreciation $84,900 Supervisory expense $9,500 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.60 0.20 0.20 Supervisory expense 0.60 0.10 0.30 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: MHs (Machining) Orders Product Y7 1,700 1,260 Product V2 9,960 1,710 Total 11,660 2,970 How much overhead cost is allocated to the Order Filling activity cost pool under activity-based costing?

$950 $66,970 $17,930 $16,980

4.Umanzor 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, $49,800; Supervising, $27,500; and Other, $24,900. 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: MHs (Processing) Batches (supervising) Product S5 11,300 1,540 Product F5 680 820 Total 11,980 2,360 The activity rate for the Processing activity cost pool under activity-based costing is closest to:

$3.84 per MH $8.59 per MH $4.46 per MH $4.16 per MH

5.Brisky Corporation uses activity-based costing to compute product margins. In the first stage, the activity-based costing system allocates two overhead accounts-equipment depreciation and supervisory expense-to three activity cost pools-Machining, Order Filling, and Other-based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment depreciation $40,000 Supervisory expense $10,100 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.50 0.20 0.30 Supervisory expense 0.50 0.10 0.40 In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity: MHs (Machining) Orders (Order Filling) Product I3 5,930 140 Product U8 16,800 965 Total 22,730 1,105 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Product I3 Product U8 Sales (total) $67,800 $62,400 Direct materials (total) $31,300 $20,800 Direct labor (total) $23,000 $31,200 What is the product margin for Product I3 under activity-based costing? (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.)

$6,616 $5,836 $3,604 $10,396