5 MC no step needed

1.

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 10,000 units and of Product B is 8,500 units. There are three activity cost pools, with total cost and total activity as follows:

		Total Activity
Activity Cost Pool	Total Cost	Product A	Product B	Total
Activity 1	$31,280	190	490	680
Activity 2	$47,040	880	240	1,120
Activity 3	$131,200	850	3,250	4,100

The activity-based costing cost per unit of Product A is closest to:(Round your intermediate calculations to 2 decimal places.)

$5.89 per units

$7.29 per units

$.79 per units

$11.28 per units

2.

Spendlove Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,341,408	62,800	machine-hours
Processing orders	$67,522.00	2,450	orders
Inspection	$123,120	1,620	inspection-hours

The company makes 440 units of product S78N a year, requiring a total of 1,830 machine-hours, 106 orders, and 37 inspection-hours per year. The product's direct materials cost is $52.67 per unit and its direct labor cost is $12.32 per unit. The product sells for $181.00 per unit.

According to the activity-based costing system, the product margin for product S78N is:(Round your intermediate calculations to 2 decimal places.)

$51,044.40$6,222.24$9,143.60$9,034.24

3.

Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Processing customer orders	$95.67	per customer order
Assembling products	$1.43	per assembly hour
Setting up batches	$52.23	per batch

Last year, Product F76D involved 6 customer orders, 443 assembly hours, and 21 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?

$451.03$1,096.83$67,213.18$2,304.34

4.

Umanzor Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $45,100; Supervising, $34,400; and Other, $23,300. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

	MHs (Processing)	Batches (supervising)
Product S5	9,700	1,440
Product F5	1,220	990
Total	10,920	2,430

The activity rate for the Processing activity cost pool under activity-based costing is closest to:

$8.56 per MH$4.43 per MH$3.81 per MH$4.13 per MH 5.

Umanzor Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $46,700; Supervising, $33,600; and Other, $24,200. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

	MHs (Processing)	Batches (supervising)
Product S5	18,400	1,250
Product F5	770	970
Total	19,170	2,220

What is the overhead cost assigned to Product S5 under activity-based costing?(Round your intermediate calculations to 2 decimal places.)

$48,353.00 $44,896.00 $18,925.00 $63,821.00