26 A company produces numerous blends of coffee, two of which are known as the French Blend and the Italian Blend. The company's ABC system divides its total manufacturing overhead of $1,982,500 into four activity cost pools as shown below. Activity Purchasing Materials handling Quality control Roasting 01:02:37 Activity Measure Purchase orders Number of setups Number of batches Roasting hours Expected Activity 1,500 orders 1,800 setups 600 batches 95,000 hours Estimated cost $330,000 $540,000 $210,000 $902,500 eBook Data regarding production of the French and Italian blends is as follows: Expected sales Batch size Setups Purchase order size Roasting time per 100 pounds French Blend 100,000 pounds 10,000 pounds 3 per batch 20,000 pounds 0.5 hours Italian Blend 5,000 pounds 1,250 pounds 3 per batch 500 pounds 0.5 hours Assume the company uses activity-based absorption costing. How much total overhead cost would be assigned to the Italian Blend based on its expected sales? 27 Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during July-Job Y and Job Z. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z: 01:01:21 Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor hours to be worked Total actual manufacturing overhead costs incurred $13,000 $ ? 2,000 $12,800 eBook Direct materials Direct labor cost Actual direct labor hours worked Job Y $13,000 $21,000 1,400 Job Z $8,000 $7,500 500 Assuming Job Z's total job cost is $19,250, what is the estimated variable manufacturing overhead per direct labor-hour? Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during JulyJob Y and Job Z. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z: Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor hours to be worked Total actual manufacturing overhead costs incurred $ ? $ 1.00 2,000 $12,800 Direct materials Direct labor cost Actual direct labor hours worked Job Y Job Z $13,000 $8,000 $21,000 $7,500 1,400 500 Assuming Job Z's total job cost is $19,250, what is the estimated total fixed manufacturing overhead included in the numerator of the plantwide predetermined overhead rate? A company produces numerous blends of coffee, two of which are known as the French Blend and the Italian Blend. The company's ABC system divides its total manufacturing overhead of $1,982,500 into four activity cost pools as shown below. Activity Purchasing Materials handling Quality control Roasting Activity Measure Purchase orders Number of setups Number of batches Roasting hours Expected Activity 1,500 orders 1,800 setups 600 batches 95,000 hours Estimated cost $330,000 $540,000 $210,000 $902,500 Data regarding production of the French and Italian blends is as follows: Expected sales Batch size Setups Purchase order size Roasting time per 100 pounds French Blend 100,000 pounds 10,000 pounds 3 per batch 20,000 pounds 0.5 hours Italian Blend 5,000 pounds 1,250 pounds 3 per batch 500 pounds 0.5 hours Assume the company uses activity-based absorption costing. How much overhead cost would be assigned from the Materials Handling activity to the Italian Blend based on its expected sales