Do Which one you know!!!!! Process if possible

19. Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $172

Units in beginning inventory 0

Units produced 9,700

Units sold 9,300

Units in ending inventory 400

Variable costs per unit:

Direct materials $33

Direct labor $75

Variable manufacturing overhead $21

Variable selling and administrative $25

Fixed costs:

Fixed manufacturing overhead $145,500

Fixed selling and administrative $10,300

What is the net operating income for the month under variable costing?

$11,600

$(40,000)

$17,600

$6,000

20. Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $136

Units in beginning inventory 0

Units produced 9,250

Units sold 8,850

Units in ending inventory 400

Variable costs per unit:

Direct materials $24

Direct labor $66

Variable manufacturing overhead $12

Variable selling and administrative $16

Fixed costs:

Fixed manufacturing overhead $138,750

Fixed selling and administrative $9,400

What is the net operating income for the month under absorption costing?

$29,650

$11,150

$17,150

$6,000

21. Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 9,000 units and of Product B is 7,500 units. There are three activity cost pools, with total cost and total activity as follows:

Total Activity

Activity Cost Pool Total Cost Product A Product B Total

Activity 1 $26,845 240 350 590

Activity 2 $44,625 980 210 1,190

Activity 3 $155,520 870 3,990 4,860

The activity-based costing cost per unit of Product A is closest to: (Round your intermediate calculations to 2 decimal places.)

$3.19 per units

$3.89 per units

$14.38 per units

$8.39 per units

22. Spendlove Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool Total Cost Total Activity

Assembly $1,341,990 66,600 machine-hours

Processing orders $47,847.80 1,820 orders

Inspection $147,070 1,910 inspection-hours

The company makes 1,080 units of product S78N a year, requiring a total of 2,010 machine-hours, 131 orders, and 35 inspection-hours per year. The product's direct materials cost is $58.32 per unit and its direct labor cost is $17.36 per unit. The product sells for $129.50 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

$14,180.11

$14,929.10

$58,125.60

$11,485.11

23. Spendlove Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool Total Cost Total Activity

Assembly $1,586,690 66,500 machine-hours

Processing orders $70,578.60 2,370 orders

Inspection $124,500 1,660 inspection-hours

The company makes 600 units of product S78N a year, requiring a total of 2,030 machine-hours, 108 orders, and 33 inspection-hours per year. The product's direct materials cost is $52.59 per unit and its direct labor cost is $19.32 per unit. The product sells for $175.60 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

$10,561.96

$8,086.96

$62,214.00

$11,303.20

24. Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools Activity Rate

Processing customer orders $100.34 per customer order

Assembling products $2.78 per assembly hour

Setting up batches $57.77 per batch

Last year, Product F76D involved 8 customer orders, 490 assembly hours, and 25 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?

$1,755.86

$68,518.01

$3,609.17

$1,444.25

25. Umanzor Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $52,100; Supervising, $30,100; and Other, $18,600. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

MHs (Processing) Batches (supervising)

Product S5 17,400 750

Product F5 900 1,030

Total

18,300

1,780

The activity rate for the Processing activity cost pool under activity-based costing is closest to:

$2.85 per MH

$7.28 per MH

$2.53 per MH

$3.15 per MH

26. Umanzor Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $45,400; Supervising, $30,400; and Other, $17,400. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

MHs (Processing) Batches (supervising)

Product S5 12,600 900

Product F5 740 1,010

Total

13,340

1,910

What is the overhead cost assigned to Product S5 under activity-based costing? (Round your intermediate calculations to 2 decimal places.)

$14,328.00

$41,700.00

$57,168.00

$42,840.00

27. Monson Corporation has two products: G and P. The company uses activity-based costing and has prepared the following analysis showing the total cost and activity for each of its three activity cost pools:

Activity

Activity Cost Pool Total Cost Product G Product P Total

Activity 1 $73,295 270 1,100 1,370

Activity 2 $44,265 670 1,600 2,270

Activity 3 $53,341 470 3,740 4,210

The annual production and sales of Product G is 113,440 units. The annual production and sales of Product P is 29,400.

The activity rate under the activity-based costing system for Activity 2 is closest to:

$33.78

$22.97

$27.67

$19.50

28. The controller of Ferrence Company estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

Wall Mirrors Specialty Windows

Total expected units produced 14,300 1,900

Total expected material moves 1,430 1,800

Expected direct labor-hours per unit 14 4

The total materials handling cost for the year is expected to be $16,812.20.

If the materials handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the Wall Mirrors is closest to: (Round your intermediate calculations to 4 decimal places.)

$9,386

$16,196

$11,035

$14,363

29. Zumbrunnen Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Processing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing $14,700

Supervising $77,280

Other $29,200

Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

MHs (Processing) Batches (Supervising)

Product M2 6,300 1,150

Product H2 18,200 450

Total

24,500

1,600

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

Product M2 Product H2

Sales (total) $264,900 $241,100

Direct materials (total) $126,700 $95,400

Direct labor (total) $67,500 $88,000

What is the overhead cost assigned to Product H2 under activity-based costing?

$41,000

$10,920

$21,735

$32,655

30. Munar Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Machining, Order Filling, and Other. The costs in those activity cost pools appear below:

Machining $10,585

Order Filling $24,940

Other $7,000

Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

MHs (Machining) Orders (Order Filling)

Product Z3 3,400 250

Product X6 11,100 1,200

Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins.

Product Z3 Product X6

Sales (total) $94,100 $100,600

Direct materials (total) $43,800 $33,000

Direct labor (total) $36,600 $37,700

What is the overhead cost assigned to Product X6 under activity-based costing? (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar.)

$15,000

$8,103

$20,640

$28,743