Activity rates from Lippard Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products: Activity Cost Pool Activity Rate Processing customer orders $31.62 per customer order Assembling products $2,86 per assembly hour Setting up batches $46.61 per batch Last year, Product HSE involved 9 customer orders, 666 assembly hours, and 77 batches. How much overhead cost would be assigned to Product H50E using the activity based costing system? 53.588.97 $5.778.31 $60,979.68 $81.09 Data concerning three of the activity cost pools of Salcido LLC, a legal firm, have been provided below: Activity Cost Pool Researching legal issues Meeting with clients Preparing documents Total Cost $20.480 $1,182,239 $91,840 Total Activity 640 research hours 7,253 meeting hours 5,740 documents The activity rate for the "meeting with clients' activity cost pool is closest to: O $163 per meeting hour O $61 per meeting hour $1,182.239 per meeting hour $95 per meeting hour Kulka Corporation manufactures two products Product F82D and Product TOSP The company uses a plantwide overhead rate based on direct labor hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to three cost pools The following additional information is available for the company as a whole and for Products F82D and TOSP. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $180,000 9,000 Machine-hours Machine setups Number of setups $125,000 250 setups Product design Number of products $44,000 2products Activity Measure Machine-hours Number of setups Number of products Product F82D 5,000 160 1 Product TOSP 4.000 90 1 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product TOSP? $193.889 $155.111 OS202.000 $147.000 Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries $340,000 Depreciation 120,000 Rent 140.000 Total $600.000 The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year Activity Cost Pool Assembly Order processing Other Total Activity 30,000 labor-hours 500 orders Not applicable The Other activity cost pool does not have a measure of activity, it is used to accumulate costs of idle capacity and organization-sustaining costs The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Assembly Order Processing Other Total Wages and salaries 40% 35% 25% 100% Depreciation 15% 45% 40% 100% Rent 35% 30% 35% 100% The activity rate for the Order Processing activity cost pool is closest to: O $430 per order $360 per order $420 per order 5440 per order Lister Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year, Estimated total manufacturing overhead for the year $624,000 Estimated direct labor hours for the year 39.000 direct labor-hours Actual results of operations: 36,000 direct labor-hours Actual direct labor hours Actual Manufacturing Overhead: Indirect Labor Cost Other manufacturing overhead costs incurred $131.000 $543.000 The company uses direct labor hours as their allocation base. The company's predetermined overhead rate is: $17.33 per direct labor hour $15.08 per direct labor hour $16.00 per direct labor hour $18.72 per direct labor hour