3 QUESTIONS: 23,24,26

The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period Product A Product B 13,080 units Number of units produced Direct labor $20 per direct labor hour (DLH) Direct materials cost 2,980 units 0.50DLH per unit 3 per unit 3.00 DLH per unit S 40 per unit 03:02-18 Skippad Activity Driver Overhead costs: Machine setup Quality inspections Total Total Cost S 2,180. etups 43,500 $45,600.88 Product A Product B 28 setups 8 setups .00 inspections 70inspections 138 inspections Using direct labor hours as the basis for assigning overhead costs, the totel product cost per unit for Product B is: Multiple Choice $13.00 per unit $14.50 per unit $100.00 per unt Quantum Corporation has provided the following data from its activity-based costing system: 24 Activity Cost Pool Assembly Processing orders Inspection Overhead Cost $1,076,890 $ 39,711 $ 103,133 Total Activity 56, 500 machine hours 1, 550 orders 1,510inspection hours 03:0139 Skipped The company makes 290 units of product J71B a year, requiring a total of 930 machine-hours, 31 orders, and 17 inspection-hours per year. The product's direct materials cost is $27.00 per unit and its direct labor cost is $18 per unit. According to the activity-based costing system, the total overhead cost for producing the 290 units of the J71B product is: Multiple Choice $12.934.00 $2751112 $32615.12 $19.68112 C. . $14,889.3 The following is taken from Jeffers Company's internal records of its factory with two operating departments. The cost driver for indirect labor is direct labor costs, and the cost driver for the remaining items is number of hours of machine use. Compute the total amount of overhead allocated to Dept. 1 using activity-based costing. (Round overhead percentages to two declmal places.) Direct Labor $58,080 38,080 $80,000 Machine Use Hours 3,780 2,980 6,600 0300Operating Dept. 1 Totals sklpped Factory overhead costs Rent and utilities Indirect labor Depreciation Equipment $31,100 21,200 19,200 $71,580 Total factory overhead Multiple Choice $30.048. $13.400 $21200