5. Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year.

Activity Cost Pool	Cost Driver	Est. Overhead		Cost Driver Activity
Ordering and Receiving	Orders	$ 130000		500 orders
Machine Setup	Setups	306000		450 setups
Machining	Machine hours	1537500		125000 MH
Assembly	Parts	1220000		1000000 parts
Inspection	Inspections	310000		500 inspections

If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is

$9.89.

$12.20.

$35.04.

$15.38.

12. Boswell Company manufactures two products, Regular and Supreme. Boswells overhead costs consist of machining, $2000000; and assembling, $1000000. Information on the two products is:

	Regular	Supreme
Direct labor hours	10000	15000
Machine hours	10000	30000
Number of parts	90000	160000

Overhead applied to Regular using traditional costing using direct labor hours is

$1800000.

$1200000.

$790000.

$2210000.

13. Boswell Company manufactures two products, Regular and Supreme. Boswells overhead costs consist of machining, $1800000; and assembling, $900000. Information on the two products is:

	Regular	Supreme
Direct labor hours	10000	15000
Machine hours	10000	30000
Number of parts	90000	160000

Overhead applied to Regular using activity-based costing is

$1080000.

$774000.

$1620000.

$1926000.

Please answer all 3 questions! Thank you!