1//Green Company manufactures toy boats and uses an activity -based costing system. The following information is provided for the month of May Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $3,000 $4,800 $5,650 Allocation Base Number of parts Number of parts Number of boats Estimated Quantity of Allocation Base 5,000 parts 5,000 parts 1,150 boats Each boat consists of four parts, and the direct materials cost per boat is $7.47. There is no direct labor. What is the total manufacturing cost per boat? (Round any intermediate calculations and your final answer to the nearest cent.) O A. $13.71 B. 52.64 O C. $18.62 O D. $11.15 Question 2//A radial tire manufacturer produces products in two departments_ Divisions A and B The company uses separate predetermined overhead allocation rates for each department to allocate its overhead. Divisions A and B have estimated manufacturing overhead costs of $160,000 and $340.000. respectively Division A uses machine hours as the allocation base, and Division B uses direct labor hours as the allocation base. The total estimated machine hours were 34,000, and direct labor hours were 24,000 for the year. Calculate the departmental predetermined overhead allocation rates. (Round your answer to the nearest cent.) O A. Division A $4.71, Division B $14.17 B. Division A $10.00. Division B_ $6.67 O C. Division A $14.17 Division B_ $471 O D. DiviSion A - $6.67, Division B $10.00 Question 3//Compute It can use ABC information for what decisions? O A. Product mix O B. Pricing O C. - Cost cutting O D. Items a, b, and c are all correct. Question 4//The cost of lost future sales after a customer finds a defect in a product is which type of quality cost? O A. Appraisal cost O B. External failure cost O C. Prevention cost O D. Internal failure cost Question 5//Spending on testing a product before shipment to customers is which type of quality cost? O A. Appraisal cost O B. None of the above O C. Prevention cost O D. External failure cost