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 activity cost pools: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $103,000 $ 78,000 $125,000 Budgeted Activity Product A Product B 4,600 4,400 6,100 7,100 4,100 6,850 Annual production and sales level of Product A is 35,900 units, and the annual production and sales level of Product B is 71,150 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $3.77 o $2.40 O $10.26 O. $11.44 O $1.52 The ending inventory of finished goods has a total cost of $11,300 and consists of 800 units. If the overhead applied to these goods is $3,796, and the overhead rate is 73% of direct labor, how much direct materials cost was incurred in producing these units? Multiple Choice $11,300. $7,504. $4,821. $2,304. $5,200. Required information (The following information applies to the questions displayed below.] Aztec 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 402,000 DLH 802,000 MH $562,800 Baking 82,000 DLH 802,000 MH $402,000 Compute Aztec's departmental overhead rate for the mixing department based on machine hours. Multiple Choice $4.90 per MH. $0.70 per MH. $1.40 per MH. $0.50 per MH. $1.99 per MH. Use the following information to compute the cost of goods manufactured. Assume that all raw materials used were traceable to specific units of product. Beginning raw materials Ending raw materials Direct labor Raw material purchases Depreciation on factory equipment Factory repairs and maintenance Beginning finished goods inventory Ending finished goods inventory Beginning work in process inventory Ending work in process inventory $ 5,900 4,400 12,650 7,800 6,900 3,700 10,600 9,300 6,100 6,700 Multiple Choice $32,650. O $33,150. $31,950. O o $32,550. O $38.650