30.

Munar Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Machining, Order Filling, and Other. The costs in those activity cost pools appear below:

Machining	$6,944
Order Filling	$18,032
Other	$5,900

Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

	MHs (Machining)	Orders (Order Filling)
Product Z3	2,300	140
Product X6	8,900	980

Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins.

	Product Z3	Product X6
Sales (total)	$72,100	$78,600
Direct materials (total)	$32,800	$22,000
Direct labor (total)	$31,100	$32,200

What is the overhead cost assigned to Product X6 under activity-based costing? (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar.)

$13,900

$5,518

$15,778

$21,296

8.

Frank Corporation manufactures a single product that has a selling price of $20.00 per unit. Fixed expenses total $45,000 per year, and the company must sell 4,500 units to break even. If the company has a target profit of $19,000, sales in units must be:

5,991

5,450

6,400

6,750

9.

Puchalla Corporation sells a product for $140 per unit. The product's current sales are 12,500 units and its break-even sales are 11,250 units. The margin of safety as a percentage of sales is closest to:

10%

11%

90%

89%