Activity Cost Pool Total Cost Total Activity 13 $436,240 28,000 machine-hours Processing orders $60,896 1,600 orders $82,767 1.410 inspection-hours Radakovich Corporation has provided the following data from its activity-based costing system: The company makes 230 units of product F60N a year, requiring a total of 480 machine-hours, 50 orders, and 30 inspection-hours per year. The product's direct materials cost is $12.70 per unit and its direct labor cost is $45.93 per unit. The product sells for $126.60 per unit. According to the activity-based costing system, the product margin for product F60N is: A. S6,251.70 B. $4,490.70 C. $6,393.70 D. S15,633.10 14. Hog company sells stadium seats. Each seat is sold for $45 each. Variable Expenses per unit is $18. Fixed Ex are S540,000. In the last year, Hog company sold 24,000 seats. penses per year Required: Compute degree of operating leverage at last year's level of sales. A) 9 B) 8 C) 7 D) 6 15. Clinton Company produces two products, Bill and Hillary Overhead has traditionally been allocated on the basis of direct labor hours. Direct labor has a budgeted cost of S15 per labor hour. Clinton recently sat up 3 activity centers to implement ABC costing. Information concerning this follows: Determine the overhead allocated per unit to each 'Hillary' under ABC: (Hint DL is not overhead) A) 185.30 B) 273.50 C) 302.80 D) 208.20