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Beaver Company manufactures coffee tables and uses an activity based costing system. Each coffee table consists of 40 separate parts totaling $180 in direct materials, and requires 3 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $3.00 per part $4.80 per machine hour $5.00 per part $3.00 per finished unit What is the cost of materials handling per coffee table? A. $120 B. $200 C. $6 D. $11 At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 28,200 units 126,500 units 112,700 units 42,000 units $35,000 $31,500 $384,100 $266,125 What is the cost per equivalent unit for conversion costs? (Round your final answer to the nearest cent.) A. $2.35 B. $1.93 C. $1.92 D. $2.16 Click to select your answer Cooper's Bags Company manufactures cloth grocery bags to be sold to grocery stores and other retailers. Cooper's Bags Company sells the bags in cases of 1,200 bags. The bags come in three sizes: Large, Medium, and Small. Currently, Cooper's Bags Company uses a single plantwide overhead rate to allocate its $7,404,000 of annual manufacturing overhead. Of this amount, $2,160,000 is associated with the Large Bag line, $3,411,000 is associated with the Medium Bag line, and $1,833,000 is associated with the Small Bag line. Cooper's Bags Company is currently running a total of 43,000 machine hours: 12,200 in the Large Bag line, 14,700 in the Medium Bag line, and 16,100 in the Small Bag line. Cooper's Bags Company uses machine hours as the cost driver for manufacturing overhead costs. The departmental manufacturing overhead rate for the Small Bag line would be closest to (Round your final answer to the nearest cent.) A. $113.85 per machine hour. B. $172.19 per machine hour. C. $177.05 per machine hour. D. $232.04 per machine hour. Perfect Pigments has 2,600 gallons of paint in WIP Inventory, with 73% of materials already added. The paint is 44% through the process. Assuming all conversion costs are added evenly throughout the process, what are the equivalent units for conversion costs? A. 754 B. 1,144 C. 0 D. 1,898