27.

Fogle Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs:
Wages and salaries	$122,000
Other expenses	93,000
Total	$215,000

Distribution of resource consumption:
	Activity Cost Pools
	Making Bouquets	Delivery	Other	Total
Wages and salaries	50%	35%	15%	100%
Other expenses	30%	50%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Making bouquets	63,500 bouquets
Delivery	16,300 deliveries

What would be the total overhead cost per delivery according to the activity based costing system? In other words, what would be the overall activity rate for the deliveries activity cost pool? (Round to the nearest whole cent.)

a. $5.04 per delivery

b. $5.47 per delivery

c. $6.33 per delivery

d. $3.76 per delivery

45.

Ollivier Corporation has an activity-based costing system with three activity cost pools-Processing, Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

Overhead costs:
Equipment expense	$73,000
Indirect labor	$6,900

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Processing	Supervising	Other
Equipment expense	0.40	0.40	0.20
Indirect labor	0.40	0.50	0.10

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 for the company's two products follow:

Activity:
	MHs (Processing)	Batches (Supervising)
Product C4	10,900	920
Product L7	1,780	1,430
Total	12,680	2,350

What is the overhead cost assigned to Product L7 under activity-based costing? (Round your intermediate calculations to 2 decimal places and your final answer to nearest whole dollar.)

a. $24,348

b. $4,486

c. $34,326

d. $19,863

46.

HarrisCorporation produces a single product. Last year, Harris manufactured 26,030 units and sold 20,700 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$494,570
Variable manufacturing overhead	$210,843
Direct labor	$143,165
Direct materials	$192,622

Sales were $983,250, for the year, variable selling and administrative expenses were $120,060, and fixed selling and administrative expenses were $161,386. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be: (Do not round intermediate calculations.)

a. $21.80 per unit

b. $26.50 per unit

c. $16.20 per unit

d. $20.70 per unit

Important note: I am aware that the rules are one question asked per question. I do not expect anyone to answer more than one, but am hopeful and optimistic as these are mutiple choice. Many times people have obliged me. If you want to only anwser one, or two, or all of them: Please do! If you answer only one, thats fine aswell, but please do not...DO NOT remind me of the rule, or I will give a negative rating. I love you all, and appreiciate the help even if you chose to only answer one, but I do not appreicate condescending remarks. Thank you, Cheers!