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 i n ending OEI) inventory, all of which are 70% complete as to conversion costs. How much are total costs to be assigned to ending inventory (EID? B) $108,000. C) $94,500. D) $135,000. The Absolute Genius Professor Mullen Company's Assembly Department has materials cost at $4 per unit and conversion cost at S8 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 (ED? A) $84,400. B) $144,000 C) $126,600. D) $180,000 10. 11. At the high level of activity in November, 7,000 machine hours were run and power costs were S18,000. 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 SSOH 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 S200,000 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) S40 per inspection. B) $48 per inspection. C) $50 per inspection. D) $60 per inspection. Page 3