Eccles Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system: Costs: Wages and salaries Depreciation Utilities $ 278,000 270,000 232,000 $ 780,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up Other 358 258 408 30% 558 158 108 708 208 Total 1008 1008 1008 How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool? Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent $ 510,000 205,000 225,000 $ 940,000 Total 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 Total Activity 45,000 labor-hours 450 orders Not applicable Other 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: Wages and salaries Depreciation Rent Activity Cost Pools Assembly Order Processing 35% 30% 158 45% 35% 308 Other 358 40% 35% Total 100% 1008 100% The activity rate for the Order Processing activity cost pool is closest to: Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 812,500 $ 45,180 $ 98,020 Total Activity 50,000 machine-hours 1,200 orders 1,300 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost .400 1,000 50 25 $ 45.00 per unit $ 41.05 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Feldpausch Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 1,282,140 $ 53,958 $ 181,350 Total Activity 61,200 machine-hours 2,040 orders 2,340 inspection-hours The company makes 1100 units of product W268 a year, requiring a total of 1,200 machine-hours, 131 orders. and 31 inspection-hours per year. The product's direct materials cost is $50.89 per unit and its direct labor cost is $20.56 per unit. The product sells for $113.30 per unit According to the activity-based costing system, the product margin for product W268 is: (Round your intermediate calculations and final answers to 2 decimal places.) Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 101,000 $595,900 $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 25 100 $ 840 $10,100 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
