D Question 17 Mary Company provides the following ABC costing information: Activity Cost Cost Driver Account inquiry hours $400,000 10,000 hours Account billing $300,000 500.000 billing lines Account verification $350.000 40.000 accounts Correspondence $40,000 4,000 letters The above activities are used by Departments A and B as follows: Dept A Dept B Account inquiry hours 2.000 4,000 Billing lines 200.000 400.000 Account verification 10,000 8,000 Correpondence 1.000 1.600 The total cost assigned to Department Als closest to $352.000 5245.200 5297.500 $312.200 Question 20 Mary Company has prepared a sales budget of 33.000 rinished units for a 3-month period. The company has an inventory of 12.000 units of finished goods on hand at December 31, and a targeted finished goods inventory of 9.000 units at the end of the succeeding quarter. It takes 0.8 gallons of direct materials to make one unit of fitushed product. The company lus an inventory of 30.000 pallons on December 31 and has a target ending inventory of 32.000 gallons at the end of the succeeding quarter. The price of direct material is $6.30 per gallon. The purchases budget for direct materials in dollars) is cosest to 5124.000 5152400 $164.530 $179.500