A.)

Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Processing customer orders	$102.89	per customer order
Assembling products	$2.98	per assembly hour
Setting up batches	$54.89	per batch

Last year, Product F76D involved 4 customer orders, 475 assembly hours, and 25 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?

$68,108.15

$1,346.00

$3,199.31

$1,372.25

B.)

Lehner Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages	$605,000
Factory equipment depreciation	$348,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	55%	20%	25%	100%
Factory equipment depreciation	20%	60%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?

$0

$348,000

$605,000

$220,850

C.)

Umanzor Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $46,700; Supervising, $33,600; and Other, $24,200. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

	MHs (Processing)	Batches (supervising)
Product S5	18,400	1,250
Product F5	770	970
Total	19,170	2,220

What is the overhead cost assigned to Product S5 under activity-based costing? (Round your intermediate calculations to 2 decimal places.)

$18,925.00

$44,896.00

$63,821.00

$48,353.00