46. The number of purchase orders would be an appropriate cost driver for a inspecting and testing cost b. machining cost c ordering and receiving materials cost. d. supervising cost 1247. Which one of the following is a product-level activity? a. Assembly of staplers Every tenth stapler produced is tested to be sure it meets quality standards The factory janitor is paid. d. Asetup is undertaken when the model of staplers to be produced changes A 48. The primary benefit of activity-based costing is that it leads to more cost pools used to sign overhead costs to products. 6 more accurate product costing e enhanced control over overhead costs. d. better management decisions 49. All of the following are value-added activities in a manufacturing operation except a assembly b. engineering design. c. inspections d. machining 50. ABC costing is an approach for allocating a direct materials to products. b. direct labor to products c manufacturing overhead to products d. direct materials and direct labor to products D 51. The first step in activity based costing is to a. assign Overhead costs for each activity cost pool to products b. compute the activity based overhead rate. c.identify cost drivers that accurately measure each activity's contribution to the finished product. a identify and classify the major activities involved in the manufacture of specific products 52. Given the following data, compute equivalent units of production for conversion costs: Beginning Work in Process-8,000 units, 40% complete Units Completed and Transferred Out-90,000 units Ending Work in Process-5,000 units, 20% complete. a. 95.000 b. 91,000 C. 87.800 d. 94,200 53. When there is beginning work in process, units transferred out can be computed by subtracting @ ending work in process units from the units accounted for b. ending work in process units from the units started into production