Hails Corporation manufactures two products: Product Q21F and Product H44W. The company uses a plantwide overhead rate based on direct labor- hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Q21F and H44W. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total Total Cost Activity $ 195,000 13,000 MHS $ 90,000 150 setups $ 64,000 2 products $280,000 10,000 DLHS Product Q21F 9,000 Product H44W 4,000 Activity Measure Machine-hours Number of setups Number of products Direct labor- hours 80 70 6,000 4,000 Using the plantwide overhead rate, the percentage of the total overhead cost that is allocated to Product H44W is closest to: Multiple Choice 40.00% o 21.30% 21.30% o 0 50.00% 50.00% o 17.81% Bartow Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs--equipment expense and indirect labor--are allocated to the three activity cost pools--Processing, Supervising, and Other--based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment expense Indirect labor $29,000 $ 8,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising 0.20 0.60 0.50 0.30 Equipment expense Indirect labor Other 0.20 0.20 In the second stage, 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 for the company's two products follow: Activity: Product H3 Product 05 Total MHS Batches (Processing) (Supervising) 6,700 700 3,300 1,300 10,000 2,000 How much overhead cost is allocated to the Processing activity cost pool under activity-based costing in the first stage of allocation? 0 0 $4,000 0 $5,800 0 $9,800 Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent $340,000 120,000 140,000 $600,000 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 Other Total Activity labor- 30,000 hours 500 orders Not applicable 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 Assembly 40% 15% 35% Activity Cost Pools Order Processing 35% 45% 30% Other 25% 40% Total 100% 100% 100% 35% The activity rate for the Order Processing activity cost pool is closest to: Multiple Choice $360 per order ) 0 $440 per order 0 $420 per order 0 $430 per order