A company computed the following activity rates using activity-based costing. Activity Setup Materials handling Inspection Activity Rate $ 2,000 per setup $ 100 per materials requisition $ 4 per unit inspected The company's deluxe model used the following activities to produce 2,000 units. Compute the overhead cost per unit for the deluxe model using activity-based costing. Activity Setup Materials handling Inspection Activity Rate 6 setups 50 materials requisitions 2,000 units inspected Use the following data to compute total factory overhead costs for the month: Sales commissions Direct labor Indirect materials Factory utilities Indirect labor Direct materials Corporate office salaries Depreciation-factory equipment $ 12,400 41,200 16,800 10,600 15,100 42,100 44,100 9,100 Calco Industries produces bread which goes through two operations, Mixing and Baking, before it is ready to be packaged. Next year's expected costs and activities are shown below. Direct labor hours Machine hours Overhead costs Mixing 416,000 DLH 816,000 MH $ 665,600 Baking 96,000 DLH 816,000 MH $ 416,000 Compute Calco's departmental overhead rate for the Mixing department based on direct labor hours. A company has two products: A and B. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activities: Activity Activity 1 Activity 2 Activity 3 Budgeted Cost $ 93,000 $ 68,000 $ 105,000 Activity Cost Driver Square feet Units produced Setups Annual production and sales level of Product A is 34,900 units, and the annual production and sales level of Product B is 70,150 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Direct labor hours Machine hours Molding Finishing 75,000 DLH 160,500 DLH 98,000 MH 81,500 MH Tarnish Industries uses departmental overhead rates and is planning on a $4.10 per machine hour overhead rate for the Finishing department. Compute the budgeted manufacturing overhead cost for the Finishing department given the information shown in the table. Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Direct labor hours Machine hours Molding 89,000 DLH 112,000 MH Finishing 174,500 DLH 95,500 MH Tarnish Industries uses departmental overhead rates and is planning on a $3.40 per machine hour overhead rate for the Finishing department. Compute the budgeted manufacturing overhead cost for the Finishing department given the information shown in the table