Hansen Corp. budgeted $820,000 of overhead cost for the current year. Actual overhead costs for the year were $650,000. Hanson's plantwide allocation base, machine hours, was budgeted at 100,000 hours. Actual machine hours were 80,000. A total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. Hanson's plantwide factory overhead rate for the current year is $8.20 per machine hour $7.92 per machine hour $8.13 per machine hour $8.75 per machine hour Mcintosh's Dairy has 300 gallons of cream and 200 gallons of skimmed milk and has incurred $1,500 of joint costs at the split-off point. The amount of this cost that will be allocated to skimmed milk using the physical units method is $600 $400 $750 $1,000 Booker's Blacksmith Co. produces two types of shotguns, a 12-gauge and 20-gauge. The shotguns are made through a joint production process that ultimately produces 14 12-gauge shotguns and 26 20-gauge shotguns and costs a total of $4,700 per batch. What is the amount of joint production costs allocated to the 12-gauge shotgun using the physical units method? $1,820 $1,645 $1,680 $2,350