1. Jackson, Inc. produces two different products (Product 5 and Product Z) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Machining is $255,000, while the cost of Inspection is $35,190. Product 5 uses 33% of total machine hours and 50% of total batches. What is the total Machining cost assigned to Product 5?

$11,613

$23,577

$84,150

$170,850

2. Robin Company has the following balances for the current month:

Direct materials used	$	24,000
Direct labor	$	36,800
Sales salaries	$	19,200
Indirect labor	$	4,800
Production manager's salary	$	9,600
Marketing costs	$	14,400
Factory lease	$	6,400

What is Robin's total manufacturing cost?

$60,800

$81,600

$115,200

$33,600

3. Maple Corp. has a selling price of $25, variable costs of $10 per unit, and fixed costs of $30,000. Maple expects profit of $305,000 at its anticipated level of production. What is Maples unit contribution margin?

$12.50

$30.00

$15

$25