31) Bella, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $24,250. Additional estimated information is given below.

	Totes	Satchels
Direct materials cost per unit	$32	$43
Direct labor cost per unit	$50	$60
Number of units	530	360

Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.)

A. 1.42%

B. 89.07%

C. 91.51%

D. 50.42%

32) The financial perspective of the balanced scorecard is concerned with

A. whether investors and creditors view the company favorably

B. which business processes the company must excel in to meet expectations

C. the company's ability to improve and create value

D. how customers perceive the business and its products and services

33) The responsibility report for a profit center would compare

A. actual costs to budgeted costs

B. actual revenues to budgeted revenues

C. actual revenues and costs to budgeted revenues and costs

D. actual profits to budgeted profits

34) Roseland Company is trying to decide whether to continue to manufacture a particular component or to buy the component from an outside supplier. Which of the following is irrelevant with respect to this decision?

A. the quality of the component purchased from the outside supplier

B. the outside supplier's ability to deliver the component on a timely basis

C. the unavoidable fixed manufacturing costs associated with the manufacture of the component

D. the alternative uses of the facilities currently being used to manufacture the component

35) Smash Company has 4,000 machine hours available annually to manufacture badminton racquets. The following information is available for the two different racquets produced by Smash:

Pro
Unit sales price	$300
Unit variable costs	$125
Annual demand	1,900 units
Machine time	1 hours per unit
Mid
Unit sales price	$150
Unit variable costs	$70
Annual demand	4,000 units
Machine time	4 hours per unit

How many units of each racquet should be manufactured for the company to maximize its operating income? (Round your answer to the nearest whole unit.)

A. 4,000 units of Mid and 525 units of Pro

B. 1,900 units of Pro and 1,375 units of Mid

C. 1,900 units of Pro and 525 units of Mid

D. 1,900 units of Pro and 4,000 units of Mid