18) Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: 18) Activity Cost Pool Setting up batches Processing customer orders Assembling products Activity Rate 59.96 per batch $ S 73.20 per customer order S 4.65 per assembly hour Data concerning two products appear below: Product Product K91B F650 Number of batches Number of customer orders 97 68 47 61 Number of assembly hours 501 908 How much overhead cost would be assigned to Product K91B using the activity-based costing system? (Round your intermediate calculations and final answers to 2 decimal places.) A) $11,586.17 B) $104,275.53 D) $137.81 c) $5816.12 19) Wedd Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $49,800; Supervising, $27,500; and Other, $24,900. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: 19) MHs (Processing) Batches (Supervising) 11,300 1540 Product 06 820 680 Product D7 2360 11,980 Total What is the overhead cost assigned to Product O6 under activity-based costing? (Round your intermediate calculations to 2 decimal places.) A) $49,481.00 D) $64,949.00 C) $17,941.00 B) $47,008.00 1 wo 5) Nabais Corporation uses the weighted-average method in its process costing system. Operating data for the Lubricating Department for the month of October appear below Percent Complete with Respect to Conversion Units Beginning work in process inventory 3,300 80 % Completed and transferred to the next department during October Ending work in process inventory 32,200 EOURST 1,800 60 % What were the equivalent units for conversion costs in the Lubricating Department for October? ) 33,280 B) 29,200 C) 31,780 D) 32,200 6) Paceheco Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the department's operations in January. 6) cent Complete with Respect to Conversion Beginning work in process inventory 5950 70 % 57,650 Completed and transferred to the next department during January Ending work in process inventory 40% 8150 The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $35,408 and a total of $560,104 in conversion costs were incurred in the department during January. The cost per equivalent unit for conversion costs for January in the Molding Department is closest to: A) $8.571 D) $9.816 C) $9.615 B) $9.777