Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2018:

		Sales Value
Product	Units Produced	at Split-Off
W	10,000	$5,000
X	6,000	2,500
Y	16,000	3,000
Z	8,000	4,500

What is the amount of joint costs assigned to Product Y using the sales-value-at-split-off method?

a.$18,000

b.$1,200

c.$3,600

d.$7,200

Which of the following is an objective of the operational control system?

a.Providing information to external users

b.Facilitating stewardship evaluation

c.Increasing value to customers

d.Increasing post-purchase costs

In an accounting information system, which of the following is NOT a transformational process?

a.collecting data

b.summarizing data

c.performance reporting

d.analyzing data

The following information is provided by the Salinger Corporation for the year:

Actual direct labor hours worked	62,100
Budgeted overhead	$405,000
Budgeted direct labor hours	50,500
Actual overhead costs incurred	$621,000

Which of the following is the predetermined overhead rate, if calculated using direct labor hours? (Round the answer to two decimal places.)

a.$1.53

b.$8.02

c.$12.30

d.$6.52