1.Gwynnie Pie Company makes dessert pies for national fast food chains. Gwynnie Pie Company is considering using ABC costing and has the following activity cost pools and information available:

Activities	Estimated Overhead Costs	Estimated Activity
Material handling measured by batches	$251,000	2,000 batches batches
Mixing measured by batches	$116,000	2,320 batches
Packaging measured by units	$82,000	4,100,000 units
Maintenance measured by # of setups	$15,000	260 setups

Gwynnie Pie Company currently uses a plantwide overhead rate based on total estimated machine hours of 100,000 hours. Based on their estimates for ABC costing, what would the allocated cost for all overhead costs for Job 607 be based on the following information about the job:

# of units in the job = 4,600

# of units in each batch = 920

# of setups required to complete the job = 1

# of machine hours = 220

A.$969.50

B$1,020.80

C.$1,027.19

D$ 325.19

2. Flying High Manufacturing produces frisbees using a threeminusstep process that includes molding, coloring and finishing. Which account is credited when the frisbees are totally completed? A. Finished Goods Inventory B. WIP Inventorylong dashFinishing C. Manufacturing Overhead D. WIP Inventorylong dashColoring