1.) Data Company provides accounting services. The company computed the following activity rates using activity-based costing. The forensic accounting department has 20 employees, occupies 3,000 square feet, and completed 80 jobs.

Activity	Activity Rate
Clerical support	$ 1,200	per employee
Building	$ 100	per square foot
Supplies	$ 160	per job

Compute overhead cost per job for the forensic accounting department.

Multiple Choice

$1,460.

$4,210.

$4,000.

$3,910.

$3,750.

2. ) Angler Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next years expected costs and activities are shown below.

	Assembly		Finishing
Direct labor hours	180,000	DLH	148,000	DLH
Machine hours	380,000	MH	91,200	MH
Overhead costs	$ 380,000		$ 562,400

Assume that the Assembly Department allocates overhead based on machine hours, and the Finishing Department allocates overhead based on direct labor hours. How much total overhead will be assigned to a product that requires 2 direct labor hour and 3.3 machine hours in the Assembly Department, and 4.5 direct labor hours and 0.4 machine hours in the Finishing Department?

Multiple Choice

$20.40.

$17.10.

$3.30.

$17.60.

$13.30.