1 The following cost data pertain to the operations of Rademaker Department Stores, Inc., for the month of March.

Corporate headquarters building lease	$86,800
Cosmetics Department sales commissions--Northridge Store	$5,430
Corporate legal office salaries	$59,100
Store manager's salary-Northridge Store	$15,400
Heating-Northridge Store	$19,900
Cosmetics Department cost of sales--Northridge Store	$33,300
Central warehouse lease cost	$9,800
Store security-Northridge Store	$21,500
Cosmetics Department manager's salary--Northridge Store	$4,670

The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores.

What is the total amount of the costs listed above that are direct costs of the Cosmetics Department?

$38,730

$33,300

$43,400

$99,270

2 Erkkila Inc. reports that at an activity level of 6,100 machine-hours in a month, its total variable inspection cost is $425,480 and its total fixed inspection cost is $166,656.

What would be the average fixed inspection cost per activity unit at an activity level of 6,400 machine-hours in a month? Assume that this level of activity is within the relevant range.

rev: 03_22_2017_QC_CS-83283

$26.04

$97.07

$27.32

$42.43

3 Younger Corporation reports that at an activity level of 4,900 units, its total variable cost is $340,011 and its total fixed cost is $136,600.

Required:

For the activity level of 5,000 units, compute: (a) the total variable cost; (b) the total fixed cost; (c) the total cost; (d) the average variable cost per unit; (e) the average fixed cost per unit; and (f) the average total cost per unit. Assume that this activity level is within the relevant range. (Round your "Average cost" to 2 decimal places and other answers to the nearest dollar amount.)

total variable costs
total fixed costs
total cost
average variable cost
average fixed cost average total cost

4 Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:

Activities	Activity Rate
Setting up batches	$93.00	per batch
Processing customer orders	$82.83	per customer order
Assembling products	$17.26	per assembly hour

Data concerning two products appear below:

	Product V09X	Product A09X
Number of batches	69	12
Number of customer orders	20	9
Number of assembly hours	492	697

How much overhead cost would be assigned to Product V09X using the activity-based costing system?

$193.09

$149,089.68

$16,565.52

$6,417.00