1. Eccles Corporation uses an activity -based costing system with three activity cost pools. The company has provided the folloing data concerning its cost and its activity based costing system:

Cost:

Wages and Salaries $ 293,000

Depreation $ 253,000

Utilities $ 166,000

Total $ 712,000

Distribution of Resource Consumption:

Activity Cost Pools

Assembly Order Processing Other Total

Wages and Salaries 55% 30% 15% 100%

Depretion 40% 20% 40% 100%

Utilities 10% 70% 20% 100%

How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool?

a. $71,200

b. $278,950

c. $266,283

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2. Mirabile Corporation uses activity-based costing to contribute product margins. Overhead costs have already been allocated to the comanys three activity cost pools--Processing, Supervising, and Other. The cost in those activity cost pools apper below:

Processing $ 5,880

Supervising $ 33,600

Other $ 12,100

Processing cost are assigned to products using machine-houre (MHs) and supervising cost are assigned to products using the number of batches. The cost in the Other activity cost pool are not assigned to products. Activity data appear below:

MHs (Processing) Batches (Supervising)

Product M0 11,400 800

Product M5 600 800

Total 12,000 1,600

Finally, Sales and direct data cost are combined with processing and supervising cost to determine product margins.

Product M0 Product M5

$ 863,00 $ 98,40

$ 30,200 $ 30,100

$ 29,500 $ 43,400

The Activity rate for the suervising activity cost pool under the activity bases costing is closest to:

a. $21.00 Per Batch

b. $7.35 Per Batch

c. $28.56 Per Batch

Nedd some help with these two problems, i would love and answer and a brief explination. Thanks