5) XX company provides the following Activity-Based costing (ABC) information.

Activities	Total cost	Activity-cost drives
1	392,000	8,000 labor hours
2	30,000	5,000 gallons
3	180,000	7,500 invoices
Total cost	602,000

The above activities used by their three departments are:

	X Department	Y Department	Z Department
Labor hours	2,000 hours	1,300 hours	4,000 hours
Gallons	1,600 gallons	1,000 gallons	2,200 gallons
Invoices	1,300 invoices	100 invoices	5,800 invoices

How much of the total cost will be assigned to the X Department?

A)136,400

B) 173,600

C) 564,000

D) 311,600

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6)the following data are obtained from the accounting records of MM company for June 2020:

Direct material	170,000
Direct labor (4,600 hours @ 10/hour)	46,000
Applied manufacturing overhead cost	80,000 hours
Actual overhead cost	75,000

For June 2020, manufacturing overhead is

1. overallocated by 4,500
2. underallocated by 4,500
3. Correct answer is not provided
4. overallocated by 46,000