1-B Company uses activity-based costing and has the following activity cost pools and overhead cost for each pool: Machine related $350,000 Handling material $240,000 Processing purchase orders $720,000 General factory $500,000 The amount of total overhead is: a)$1,620,000 b)$1.090,000 c)$1,810,000 d)1,310,000 e)$850,000

2- Consider the following information: Net operating income (profit) under variable costing: $25,000 Increase in inventory during the period: 2,000 units Fixed manufacturing overhead: S50,000 Number of units produced during the period: 10,000 units Based on the above information, the net operating income under absorption costing is: a)$25,000 b)$35,000 c)75,0000 d)10,000 e)15,000

3-Under absorption costing, the unit product cost includes:

a) Direct materials, direct labor, and variable overhead b) Direct materials, direct labor, and fixed overhead c) Direct materials, direct labor, variable overhead, and fixed overhead d) Direct materials, direct labor, and fixed workmanship e)Direct materials and direct labor

4-Inspections are an example of which activity-level group, in Activity-Based Costing?

a) Unit-level activity b) Product-level activity c) Facility-level activity d) None of the choices e) Batch-level activity

5-X Company uses activity-based costing for Product B and Product D. The total overhead cost for the maintenance activity pool was $550,000 and the realized activity was 2,000 maintenance hours. If Product D requires 1,200 maintenance hours, the amount of overhead allocated to product D for maintenance would be

A). $340,000 B). $345,000 C)$300,000 D)$330,000 E) $275,000

6-Company XYZ sells carpets and rugs as the sales and variable costs are presented below: Carpets sales $1.000,000 variable costs $300 000 Rugs Sales $250,000 variable costs $50,000 Contribution Margins for carpets $750,000 and for rugs What is the weighted-average contribution margin rate for the sales mix?

A) 92% B) 20% 70% D) 80% E) 72%

7-Company XYZ has some operations as below. Contribution margin rate is 20% Total fixed cost is $200,000 What is the Break-Even Point Sales Revenue?

A) $150,000 B)$400,000 C) $1,000,000 D)$1,200,000 E) $200,000

8-KLM Company produces 8,000 units of phones and 4,000 unts of calculatorS. The company uses Activity Based Costing, and one of the activities is assembly, which has a cost driver (allocaation base) of total "parts". The total amount of overhead for the assembly cost pool was $750,000. The phones required 20 parts, and the calculators require 55 parts What would the overhead cost per unit be as it relates to the assembly cost pool for phones?

A) $82.00 B) $25.00 C) $60.00 D) $137.50 E) $84.60