8.

Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $5,226,600; materials costs, $32 per unit. Planned production included 5,952 hours to produce 18,600 motor drives. Actual production for August was 1,930 units, and motor drives shipped amounted to 1,460 units.

From the foregoing information, determine the amount of the conversion costs charged to Raw and In Process Inventory during August.

a.$542,330

b.$544,292

c.$231,238

d.$132,070

11.

Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$48,800
Training of machine operators	26,200
Processing returned products	18,500
Scrap processing (disposal)	25,300
Rework	8,200
Preventative maintenance	29,500
Product design	45,200
Warranty work	9,000
Finished goods inspection	23,700

From the above schedule of activity costs, determine the value-added costs.

a.$234,400

b.$149,700

c.$173,400

d.$182,400

12.

Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,600
Training of machine operators	28,800
Processing returned products	20,800
Scrap processing (disposal)	25,000
Rework	9,000
Preventative maintenance	31,400
Product design	44,600
Warranty work	8,400
Finished goods inspection	23,900

From the above schedule of activity costs, determine the appraisal costs.

a.$50,600

b.$74,500

c.$179,300

d.$120,300