1.)

The following data relates to Black-Out Company's estimated amounts for next year.

Estimated:	Department 1				Department 2
Manufacturing overhead costs	$	460,000			$	656,000
Direct labor hours		68,000	DLH			88,000	DLH
Machine hours		1,800	MH			2,800	MH

What is the company's plantwide overhead rate if machine hours are the allocation base? (Round your answer to two decimal places.)

Multiple Choice

• $242.61 per MH

• $164.29 per MH

• $108.89 per MH

• $3.90 per MH

• $6.76 per MH

2.)

Use the following information to determine the break-even point in sales dollars:

Unit sales	56,400 Units
Dollar sales	$	564,000
Fixed costs	$	212,000
Variable costs	$	211,500

Multiple Choice

• $212,000.

• $140,500.

• $224,800.

• $339,200.

• $564,000.