9. Most Brilliant Professor Mullen Company's Assembly Department has materials cost at $3 per unit and conversion cost at S6 per unit. There are 15,000 units in ending (EI) inventory, all of which are 70% complete as to conversion costs. How much are total costs to be assigned to ending inventory (EI)? A) $63,000. B) $108,000. C) $94,500. D) $135,000 10. The Absolute Genius Professor Mullen Company's Assembly Department has materials cost at S4 per unit and conversion cost at 58 per unit. There are 15,000 units in ending (EI) inventory, all of which are 70% complete as to conversion costs. How much are total costs to be assigned to ending inventory (ET)? A) $84,400. B) $144,000 C) $126,600. D) $180,000 11. At the high level of activity in November, 7,000 machine hours were run and power costs were $18,000. In April, a month of low activity, 2,000 machine hours were run and power costs amounted to $9,000. Using the high-low method, the estimated fixed cost (F/C) element of power costs is A) $18,000. B) $9,000. C) $5,400 D) $12,600. 12. One of Professor Mullen Company's activity cost pools is inspecting, with estimated overhead (OH) of $100,000. It produces throw rugs (700 inspections) and area rugs (1,300 inspections). How much $SOH should be assigned to throw rugs inspections? A) $35,000. B) $50,000. C) $53,846. D) $100,000. 13. For its inspecting cost pool, Brilliant Professor Mullen Company estimated overhead of $200,000 and estimated 4,000 inspections. The actual overhead cost was $240,000 for 5,000 actual inspections. The activity-based overhead rate (ABOR) used to assign the costs of the inspecting cost pool to products is A) $40 per inspection. B) $48 per inspection C) $50 per inspection D) $60 per inspection