19a.

A company's beginning Work in Process inventory consisted of 21,000 units that were 90% complete with respect to direct labor. A total of 91,000 were finished during the period and 26,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

101,400.

46,800.

84,000.

91,000.

120,300

b.

The following data relates to Mangini Company's estimated amounts for next year.

Estimated:	Department 1	Department 2
Manufacturing overhead costs	$420,000	$500,000
Direct labor hours	70,000 DLH	80,000 DLH
Machine hours	2,400 MH	3,000 MH

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

$208.33 per MH

$133.33 per MH

$170.37 per MH

$39.81 per MH

$6.13 per MH

c.

A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools:

		Budgeted Activity
Activity Cost Pool	Budgeted Cost	Product A1	Product B2
Activity 1	$55,000	1,900	5,500
Activity 2	$70,000	2,940	5,460
Activity 3	$94,000	7,900	1,500

Annual production and sales level of Product A1 is 9,180 units, and the annual production and sales level of Product B2 is 23,010 units. What is the approximate overhead cost per unit of Product A1 under activity-based costing?

$7.43

$8.33

$10.00

$12.81

$4.41

d.

A company uses activity-based costing to determine the costs of its three products: A, B, and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table:

		Budgeted Activity
Activity Cost Pool	Budgeted Cost	Product A	Product B	Product C
Activity 1	$75,000	6,500	9,500	20,500
Activity 2	$50,000	7,500	15,500	8,500
Activity 3	$92,000	3,000	1,500	2,125

Which of the following statements is true regarding this company's activity rates?

The activity rate under the activity-based costing system for Activity 2 is $2.05.

The activity rate under the activity-based costing system for Activity 2 is $13.89.

The activity rate under the activity-based costing system for Activity 2 is $1.59.

The activity rate under the activity-based costing system for Activity 2 is $17.53.

The activity rate under the activity-based costing system for Activity 2 is $3.02.