12) One of Anfa Company's activity cost pools is inspecting, with estimated overhead (OH) of $100,000. It produces throw rugs (700 inspections) and area 'rugs (1,300 inspections). How much $$ OH should be assigned to throw rugs inspections?

A) $35,000.

B) $50,000.

C) $53,846.

D) $100,000.

13). For its inspecting cost pool, Brilliant Company estimated overhead of $200,000 and estimated 4,000 inspections. The actual overhead cost was $240,000 for 5,000 actual inspections. The activity-based overhead rate (ABOR) used to assign the costs of the inspecting cost pool to products is

A) $40 per inspection.

B) $48 per inspection.

C) $50 per inspection.

D) $60 per inspection.

14). The Mullen Company's activity for the first three months of 2011 are as follows:

Machine Hours Electrical Cost

January 2,100 $4,800

February 2,600 $5,800

March 2,900 $6,400

Using the high-low method, how much is the variable cost (VIC) per machine hour?

A) $2.00

B) $3.00

C) $2.26

D) $1.78