5.

Capizzi Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

Overhead costs:

Equipment depreciation

$84,800

Supervisory expense

$7,300

Distribution of Resource Consumption Across Activity Cost Pools:

Activity Cost Pools

Machining

Order Filling

Other

Equipment depreciation

0.50

0.40

0.10

Supervisory expense

0.50

0.30

0.20

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 for the company's two products follow:

Activity:

MHs (Machining)

Orders

Product Y7

1,570

1,190

Product V2

9,870

2,080

Total

11,440

3,270

The activity rate for the Order Filling activity cost pool under activity-based costing is?

12.

The Adams Corporation, a merchandising firm, has budgeted its activity for November according to the following information:

Sales at $650,000, all for cash.

Merchandise inventory on October 31 was $300,000.

The cash balance November 1 was $38,000.

Selling and administrative expenses are budgeted at $120,000 for November and are paid for in cash.

Budgeted depreciation for November is $65,000.

The planned merchandise inventory on November 30 is $330,000.

The cost of goods sold is 70% of the selling price.

All purchases are paid for in cash.

There is no interest expense or income tax expense.

The budgeted cash receipts for November are:

15.

Cadavieco Detailing's cost formula for its materials and supplies is $1,890 per month plus $8 per vehicle. For the month of November, the company planned for activity of 84 vehicles, but the actual level of activity was 49 vehicles. The actual materials and supplies for the month was $2,450.

The materials and supplies in the flexible budget for November would be