1.Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $12,100. The BAJ Division's divisional segment margin is $83,100 and the CBB Division's divisional segment margin is $47,900. What is the amount of the common fixed expense not traceable to the individual divisions?

$95,200

$118,900

$60,000

$131,000

2.Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$132
Units in beginning inventory	0
Units produced	9,200
Units sold	8,800
Units in ending inventory	400
Variable costs per unit:
Direct materials	$23
Direct labor	$65
Variable manufacturing overhead	$11
Variable selling and administrative	$15
Fixed costs:
Fixed manufacturing overhead	$138,000
Fixed selling and administrative	$9,300

What is the net operating income for the month under absorption costing?

$28,500

$11,100

$17,100

$6,000

3.

Spendlove Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,210,110	57,000	machine-hours
Processing orders	$68,161.20	2,370	orders
Inspection	$153,450	1,980	inspection-hours

The company makes 760 units of product S78N a year, requiring a total of 1,610 machine-hours, 106 orders, and 36 inspection-hours per year. The product's direct materials cost is $59.86 per unit and its direct labor cost is $17.35 per unit. The product sells for $145.40 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

$11,805.54

$14,595.54

$14,854.10

$51,824.40

5.

Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Processing customer orders	$101.81	per customer order
Assembling products	$3.46	per assembly hour
Setting up batches	$57.78	per batch

Last year, Product F76D involved 5 customer orders, 483 assembly hours, and 22 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?

$3,451.39

$68,360.23

$1,598.08

$1,271.16

6.

Umanzor 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, $45,400; Supervising, $30,400; and Other, $17,400. 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:

	MHs (Processing)	Batches (supervising)
Product S5	12,600	900
Product F5	740	1,010
Total	13,340	1,910

What is the overhead cost assigned to Product S5 under activity-based costing? (Round your intermediate calculations to 2 decimal places.)

$42,840.00

$14,328.00

$57,168.00

$41,700.00

7.

The controller of Ferrence Company estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

	Wall Mirrors	Specialty Windows
Total expected units produced	11,600	1,960
Total expected material moves	1,160	1,860
Expected direct labor-hours per unit	14	5

The total materials handling cost for the year is expected to be $16,638.70.

If the materials handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the Wall Mirrors is closest to: (Round your intermediate calculations to 4 decimal places.)

$15,688

$13,855

$10,527

$8,878

8.

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

Processing	$12,650
Supervising	$66,920
Other	$28,200

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:

	MHs (Processing)	Batches (Supervising)
Product M2	5,800	1,000
Product H2	17,200	400
Total	23,000	1,400

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

	Product M2	Product H2
Sales (total)	$239,900	$216,100
Direct materials (total)	$116,700	$85,400
Direct labor (total)	$62,500	$83,000

What is the overhead cost assigned to Product H2 under activity-based costing?

$41,000

$9,460

$19,120

$28,580

9.

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	$10,585
Order Filling	$24,940
Other	$7,000

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	3,400	250
Product X6	11,100	1,200

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

	Product Z3	Product X6
Sales (total)	$94,100	$100,600
Direct materials (total)	$43,800	$33,000
Direct labor (total)	$36,600	$37,700

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.)

$15,000

$8,103

$20,640

$28,743