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An activity based costing system is being considered at Deci. Ltdi, to asign products overhead costs, these oveatiead costs are currently ssigned strictly by number of urets produced. First, the two overhead costs of Property tax expense and Supervisory expense would be allocated to three activity cost poois - Painting, Orilling and Other - based on resource consumption. The information used to perform these allocations is below Overhead Costs - Property tax expenser $450,000 - Supervisory expense: 51,000,000 Distribution of Resource Consumption across Activity Cost Poots. In the second stage. Paiating costs would be assigned to products using direct labor hours and Dnilling costs would be assigned to products using the number of machine hours. The costs in the Other activity pool would not be assigned to products. Activity data for the company's two products is as follows: PART A: How much ovethead cost would be assigned to the Painting activity cost poot under activity based costing in the first stage of allocation? PART B: The activity rate for the Painting activity cost pool under activity based costing would be closest to: PART C: To the nearest dollar, how would the owerhead cost assigned to Product LS-112 change under activity based costing compared to their current accounting methods? There would be in assigned overhead under actevity based costing and the amount of the change would be : (Enter of for ambunt if cheoting no change for the direction) Macaulay SARL uses an activity based costing system to assign overthead conts to preducts. In the first stage, two overhesd costs - Secuefify expense and fquipment depeeciation are allocated to three activity cost pools - Machining, Order Faing. and Other - based ontresourte corsumption. Data to perform these allocations appest belave Dverhead Costs - Secunty expense: 545,000 - Equipment depreciation $185,000 Alocations of Cverhead Conts among Activity Cont Fools: The second stage of allocation is done by asegning the Machining costs to products on the bass of machine hours while products are arsigned Order Filing costs based on orders filled. Costs assigned to the Other activity pool are not furthet assigned to products. Activity inlormation for Macaulay's only two producis is belowe PART A. How much overhead cost is assigned to the Order Fining activity cost pool under activity based costing in the first utage of allocation PART E:: The activity rate for the Order Filling activity cost poal under activity based costing is ciosest to PART C: What is the overhead cost assigned to Product x R. 5 under actinty based costing Macaulay SARL uses an activity based costing system to assign owerhead costs to products in the first stagge, two cverhesd costs . 5 ecurify espense and Equapnent deprecistion tare allocated to theee activity cost pools - Machining, Order Filling and Other-based an resource consumption. Data to perform these alocations appearbelowe Orerhead costs: - Security expense 545,000 - Equipment depreciation: $185,000 Allocations of Overhesd Costs ameng Activity Cost Pools The second stage of allocation is done by assigning the Machining costs to products on the basis of machine hours while products are assigned Order Filing costs based on orders filled. Costs assigned to the Other activity pool are not further assigned to products Actinfy information for Macaulays only two products is below. PART A: How much overhead cost is assigned to the Order filling activity cost pool under activity based costing in the first stage of allocationi PART B: The activity rate for the Order fillung activity cast pool under activity based costing is closest to PART C: What is the ovethead cost assigned to Product XRS under actwity based costing? Macaulay SARL uses an activity based conting system to assign overhesd costs to products in the first utage two overhead costs - Security expense and fquipment depreosich. - are allocated to three activity cost pools - Machining. Order Filing, and Other based on resource consumption Dara to perform these allocations appear belows. Overhesd Costs: - Security expense: $45,000 - Fquiprnent depreciation $185,000 Allocations of Overbead Costs among Activity Cost Pools: The second stage of allocation is done by assigning the Machining costs to products on the baris of machine hours while products are assigned Order filling costs bated on orders filled. Costs assigned to the Oaher activity pool are not further assigned to prodocts Activity information for Macaulays conly two products is below: PART A: How mach overhead cost is assigned to the Order filing activity cost pool under activity based costing in the first stage of allocation PART B: The actinty rate for the Order Filling activity cost pool under activity based costing is dosest to PART C: What is the overtieid cost assigned to Product XR- 5 under actuvity based costing \begin{tabular}{|l|} \hline$78,943 \\ \hline$64,920 \\ $76,616 \\ 514,400 \\ $59,200 \\ \hline \end{tabular}