1. To assign manufacturing overhead to work in process, the predetermined overhead rate is multiplied by the

a. budgeted activity base.

b. actual quantity of the activity base used.

c. budgeted direct labour hours.

d. actual direct labour hours.

2. NYX Inc. sells its product for $27 per unit and variable costs are $12 per unit. Its fixed costs are $139,200. Calculate the required sales in units to achieve its target operating income of 9% of total costs. (Round answer to 0 decimal places, e.g. 125.)