a. 74.32 b. 93.60 c. 95.34 d.89.93

Question 18 : Which of the following would produce a labor rate variance?

a. An unfavorable variable overhead rate variance

b. Poor quality materials causing breakage and work interruptions

c. Excessive number of hours worked in completing a job

d. Uses of persons with high hourly wage rates in jobs that normally pay low hourly wage rates

Question 11 (2.14 points) Dobles Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Estimated Overhead Cost Expected Activity Assembly $228.060 18,000 machine-hours Processing orders $34.068 1,200 orders Inspection $125,560 1.720 inspection-hours The company makes 420 units of product D28K a year, requiring a total of 460 machine-hours, 80 orders, and 10 inspection-hours per year. The product's direct materials cost is $48.96 per unit and its direct labor cost is $25.36 per unit. According to the activity-based costing system, the unit product cost of product D28K is closest to