1) Ollivier Corporation has an activity-based costing system with three activity cost pools-Processing, Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

Overhead costs:
Equipment expense	$129,000
Indirect labor	$8,200

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Processing	Supervising	Other
Equipment expense	0.60	0.20	0.20
Indirect labor	0.60	0.30	0.10

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 for the company's two products follow:

Activity:
	MHs (Processing)	Batches (Supervising)
Product C4	14,800	700
Product L7	1,210	970
Total	16,010	1,670

What is the overhead cost assigned to Product L7 under activity-based costing? (Round your intermediate calculations to 2 decimal places and your final answer to nearest whole dollar.)

a $6,219

b $22,632

c $16,412

d $32,610

2)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, $46,700; Supervising, $33,600; and Other, $24,200. 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	18,400	1,250
Product F5	770	970
Total	19,170	2,220

What is the overhead cost assigned to Product S5 under activity-based costing? (Round your intermediate calculations to 2 decimal places.)

a $48,353.00

b $18,925.00

c $63,821.00

d $44,896.00

3) The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,300 direct labor-hours will be required in September. The variable overhead rate is $6 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,070 per month, which includes depreciation of $3,690. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

a $56,870

b $53,180

c $13,800

d $39,380

4) Mosbey Inc. is working on its cash budget for June. The budgeted beginning cash balance is $20,000. Budgeted cash receipts total $192,000 and budgeted cash disbursements total $191,000. The desired ending cash balance is $36,000. The excess (deficiency) of cash available over disbursements for June will be:

a $1,000

b $212,000

c $21,000

d $19,000