Having trouble with these.

Think inc. Overhead Allocation Proposed Allocation Method Overhead cost pool/activities OH Costs Costs drivers activity level Allocation Rate Think, Inc. Has a really smart new accountant who wants to change the companies manufacturing Material handling S 120,000 # of parts 40,000 S 3.00 per par overhead allocation from its current allocation to one based on the activity of the factory. the Machining 180,000 per MH accountant wants you to help illustrate to the board of directors of Think, Inc. how this will change # of MH 15,000 12.00 their profitability. The company currently prices their products at 45% more than their unit cost. Testing 129,000 # of TH 3,000 13.00 per TH The Accountant has estimated the unit Sales at the sales price of each unit. Total Overhead costs 429,000 Answer questions 8-12 based on the following information. Cost Drivers Used by product Type Type A Type B Type C # of parts 20,000 12,000 8,000 # of MH 4,000 5,000 6,000 # of TH 800 700 1,500 Current Cost allocation Product costs as per ABC Type A Type B Type C TOTAL Total Cost Total Activity = PFOR Units 10,000 5,000 1,000 429,000.0 19500 22 Per hour Direct material 25 35 45 S 105 Direct Labor 20 30 40 90 Product costs as per TC Type A Type B Type C FOH Units 10,000 5,000 1,000 Material handling S 60.000.00 S 36,000.00 S 24,000.00 S 120,000.00 DLH/unit 1.0 1.5 2.0 Machining S 48.000.00 60,000.00 72,000.00 180,000.00 Direct material $ 25.00 $ 35.00 $ 45.00 Testing 34,400.00 30,100.00 64,500.00 129,000.00 Direct Labor $ 20.00 30.00 S 40.00 Total FOH 142,400.00 $ 126,100.00 160,500.00 429,000.00 TRUE Manufacturing overhead (MOH) $ 22.00 S 33.00 S 44.00 Total FOH/unit S 14.24 S 25.22 S 160.50 Unit cost $ 67.00 $ 98.00 $ 129.00 Unit cost 59.24 90.22 245.50 Sales Figures Sales Figures Sales Price Per unit $ 97.15 $ 142.10 $ 187.05 Sales Price Per unit S 85.90 $ 130.82 355.98 Est. Sales at Price per unit 7,000 4,000 1,000 Sales in units 9,000 5,000 800 COGS 533,160 451,100 196,400 1,180,660Using the following information what is the COGS using the Current Cost Allocation? [ (3 Points) Think inc. Overhead Allocation Overhand cant pool/activities OH Cents Courts drivaura activity laval Allocation Rasa Material harding $ 126,080 8 of parts 1:00 per part Machining 15.608 5 activity of the factory. 12:60 per MH p illustrate to the board of directors of Think, Inc. he Testing Bof TH 1.000 The company currently $ 129,030 4100 PAT TH more than their unit cost. The Accountant has estimated Total Overhead coils 5 419.080 the unit Sales at the sales price of each unit he followi Car Drivers Used by president Type Type A Type C Bof parts 20,000 12,000 8,090 4,000 5.000 61000 of TH 800 700 1.500 Current Cost allocation TOTAL Total Cost Total Activity PFOR 10.000 5,000 1000 429,090.0 19500 12 Per hour Direct material 20 3 35 5 Direct Labor 10 5 45 5 Product conts an per TC Type A Type Type C 40 5 10.800 5,600 1,060 DLH/uni 1.0 1.5 2.0 $ 3.800 50 5 28,000 00 5 34.000 00 5 120.000 0 Machining Direct material $ 25 00 5 95 00 5 45.80 $ 24 400 00 6 23 10309 8 64.608 09 6 139 909 00 Direct Labor $ 20 00 5 3000 5 40.00 Manufacturing overhead (MOM $ 22:00 5 3300 5 44.50 Total FOH 5 142.100.00 5 126.106.00 5 160-500.00 5 425.800.00 TRUE Total FC/unit 14.14 5 25.12 5 169.50 Unh cout 5 67.00 5 98.00 5 129.00 Unit cost Sales Figures Sales Figures Sales Price Per unit $ 97 15 5 142 10 5 187 05 Sales Price Per unit Est. Sales at Price per unit 7,000 4,000 1,000 Sales in units 5 85 90 5 13082 5 355 98 9.000 5,000 800 A. $196,400 B. $990,000 C. $1,435,500 $1, 107,010 9 Using the information from #8. What is the COGS using the proposed activity based allocation method (3 Points) A. $196,400 B. $990,000 C. $1,435,500 D. $1,107,010