41.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 $176,000 Other expenses 77,000 Total $253,000 Distribution of resource consumption: Activity Cost Pools Making Bouquets Delivery Other Total Wages and salaries 55% 20% 25% 100% Other expenses 20% 60% 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 42,020 bouquets Delivery 15,500 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.) $6.11 per delivery

40.

During February, Irving Corporation incurred $77,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $75,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

42.

Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

Production volume	8,100	units	9,000	units
Direct materials	$494,910		$549,900
Direct labor	$109,350		$121,500
Manufacturing overhead	$1,008,500		$1,019,480

The best estimate of the total monthly fixed manufacturing cost is: