ich-vel activity 34) Which of the wint ities would b e A)sarina pauipma 2) Design a new product Training canployees D) Muling part equired for the final product 33) 35) Arion, Inc., manufatures and polis por Hocuset R3 and Product NO. The Proceed 3 and Product tal production id sales of Produk RS200 units and of Product NO Data concerning the expected production of a crow d the expected total de Units And of Product NOI 100 units labor hours (DLH) recruired to produce the cutout apar below: Expeeted Production 200 100 Dinar Totul Direct Labor-Howe Perut Labor-Hos 8.0 1.600 110 1.100 2.700 Product R3 Product NO Total direct labor-hours The direct Tabor rate is $15.80 per DLH. The direct materials cost per unit is $287.80 for Product R3 and S104.80 for Product NO. The company is considering adopting an activity-based costing system with the followin activity cost pools, activity measures, and expected activity: Estimated Expected Activity Overhead Activity Cost Pools Activity Measures cost Product R3 Product NO Total Labor-related DLHs $ 39,636 1,600 1,100 2,700 Production orders orders 57,421 600 700 1,300 Order size MHs 432.075 3,600 3,900 7,500 $ 529,132 The unit product cost of Product R3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) A) $2,177.97 per unit B) $1,451.18 per unit C) $1,701.13 per unit D) $1,981.96 per unit 6 The Assembly Department started the month with 24,000 units in its beginning work in process inventory. An additional 309,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 29.000 units in the ending work in process inventory of the Assembly Department How many units were transferred to the next processing department during the month? A) 333,000 B) 362,000 C) 304,000 D) 314,000 Nabais Coronto the we Operating data for the Lur e aver per methodni p for the month of o sting system Champles Beginning work in process inventory Transferred 100 from the perio department during October OS Completed and transferred to the next department during 30,700 October 12,200 Ending work in process inventory 1.800 What were the equivalent units for conversion costs in the Lubricating Department to October A) 31.780 B) 33,280 C) 32,200 D) 29,200 38) 38) The Richmond Corporation uses the weishted average wethod in its proCEAN costing system. The company has only a single processing department. The company's endins work in process inventory on August 31 consisted of 18.000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 6096 complete with respect to labor and overhead. If the cost per equivalent unit for August was $2.75 for materials and 54.25 for labor and overhead, the total cost assigned to the ending work in process inventory was A $126,000 B) $75,600 C) $80,100 D) $95.400 39) When computing the cost per equivalent unit, the weighted average method of process costing considers: A) costs incurred during the current period only. B) costs incurred during the current period plus cost of ending work in process inventory. C) costs incurred during the current period plus cost of beginning work in process inventory. D) costs incurred during the current period less cost of beginning work in process inventory. 0) In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,000. During the month, $404,000 of costs were added to production and the cost of units transferred out from the department was $426,000. be: In the department's cost reconciliation report for June, the total cost accounted for woul A) $876,000 B) $46,000 c) $842,000 D) $438,000 31) Olt prod podoff KE 700 The Doctivo de s civity expectedl y e . eus 70 T orrelated Production orders onders Onders Mats 549.108 52,319 814,716 11415,3941 4.200 The overhead applied to cach unit of reduce Kower activity and consistor to: (Rowed your dutermediate cakeulations to 2 decimal places) AS911.68 per unit B) 5972.36 per unit C) S1,025.67 per unit D) $582.36 per unit reports 32) In activity-based costing, unit product COSES computed for entert med include: A) direct materials and manufacturing overhead. B) direct labor and manufacturing overhead. c) direct materials, direct labor, and manufacturing overhead. D) direct materials and direct labor. 33) Senfr Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: 33) Setting up batches Processing customer orders Assembling products Data concerning two products appear below: Activity Rate $ 38.50 per batch S 86.62 per customer order $ 7.33 per assembly hour 27 Number of batches Number of customer orders Number of assembly hours Product V9vZP 83 74 702 321 How much overhead cost would be assigned to Product V91Z using the activity-based osting system? (Round your intermediate calculations to 2 decimal places.) A) S113,774.55 B) $132.45 C) $3,195.50 D) $14,751.04