9. W he n calculating the total amount of manufacturing overhead to allocate to a particular ,the company would multiply each departmental overhead rate by job ntogether the allocated amounts from each department. the A. the actual amount of the departmental allocation base used by the job; add B. the actual amount of the departmental allocation base used by the job; multiply C. the actual amount of the plant-wide allocation base used by the job; multiply the actual amount of the plant-wide allocation base used by the job; add 10. Swiss Furniture Company manufactures bookshelves and uses an activity - based costing system to allocate all manufacturing overhead costs. The following information is provided for the month of May Activity Handling Estimated Quantity of Allocation Base 3,200 parts 3,200 parts Allocation Base Estimated MOH Costs Number of parts Number of parts $7,800 $12,000 $2,180 Assembling 800 bookshelves Packaging Number of bookshelves Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $20. What is the total manufacturing cost per bookshelf? A. $27.48 D. $44.75 C. $47.48 B. $24.75 11. To follow is information about the units produced and total manufacturing costs for Pine Enterprises for the past six months. Month Number of units produced Total manufacturing costs $8,500 $8,000 8,000 January February 7,500 $7,550 $7,650 $6,700 6,600 March 6,800 April 5,000 Ma $7,750 7,000 June Using the high-low method, what will the total monthly manufacturing costs be if the company produces 9,100 units? B. $9,160 D. $3,700 C. $10,260