11. Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 23 direct labor-hours at $15 per direct labor-hour. During a recent period 1,450 cranes were made. The labor rate variance was zero and the labor efficiency variance was $5,400 unfavorable. How many actual direct labor-hours were worked?

38,750

33,350

33,710

31,900

12.

Munar Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Machining, Order Filling, and Other. The costs in those activity cost pools appear below:

Machining	$10,224
Order Filling	$24,282
Other	$6,900

Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

	MHs (Machining)	Orders (Order Filling)
Product Z3	3,300	240
Product X6	10,900	1,180

Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins.

	Product Z3	Product X6
Sales (total)	$92,100	$98,600
Direct materials (total)	$42,800	$32,000
Direct labor (total)	$36,100	$37,200

What is the overhead cost assigned to Product X6 under activity-based costing? (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar.)

$14,900

$7,848

$20,178

$28,026

13.

Brisky Corporation uses activity-based costing to compute product margins. In the first stage, the activity-based costing system allocates two overhead accounts-equipment depreciation and supervisory expense-to three activity cost pools-Machining, Order Filling, and Other-based on resource consumption. Data to perform these allocations appear below:

Overhead costs:
Equipment depreciation	$30,000
Supervisory expense	$14,800

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Machining	Order Filling	Other
Equipment depreciation	0.50	0.40	0.10
Supervisory expense	0.50	0.30	0.20

In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products.

Activity:
	MHs (Machining)	Orders (Order Filling)
Product I3	5,530	161
Product U8	17,000	964
Total	22,530	1,125

Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins.

Sales and Direct Cost Data:
	Product I3	Product U8
Sales (total)	$69,700	$65,700
Direct materials (total)	$31,100	$23,900
Direct labor (total)	$22,400	$29,500

What is the product margin for Product I3 under activity-based costing? (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.)

$1,067

$8,373

$9,153

$12,933

14.

The Wright Company has a standard costing system. The following data are available for September:

Actual quantity of direct materials purchased	30,000	pounds
Standard price of direct materials	$5	per pound
Material price variance	$3,000	unfavorable
Material quantity variance	$2,000	favorable

The actual price per pound of direct materials purchased in September is: (Round your answer to 2 decimal places.)

$4.86

$5.00

$5.10

$5.14

15.

Avril Company makes collections on sales according to the following schedule:

30% in the month of sale

64% in the month following sale

6% in the second month following sale

The following sales have been are expected:

	Expected Sales
January	$100,000
February	$110,000
March	$100,000

Budgeted cash collections in March should be budgeted to be:

$100,000

$106,400

$100,600

$100,400