24-3. The following information is provided for the Orbit Antenna, Corp., which manufactures two products: Lo-Gain antennas, and Hi-Gain antennas for use in remote areas.

Orbit plans to produce 75 Lo-Gain antennas and 150 Hi-Gain antennas. Requirements 1. Compute the ABC indirect manufacturing cost per unit for each product. 2. Compute the indirect manufacturing cost per unit using direct labor hours from the single-allocation-base system.

24-5

Each of the certain managers works for a national chain of hotels and has been given certain decision-making authority. Classify each of the managers according to the type of responsibility center they manage.

A. Manager of the Central Reservation Office.

B. Managers of various corporate-owned hotel locations.

C. Manager of the H1 Corporate Division.

D. Manager of the Housekeeping Department at one hotel.

E. Manager of the H2 Corporate Division.

F. Manager of the complimentary breakfast buffet at one hotel.