Jonathan's Golf Club Company (JGCC) is in the process of analyzing its selling costs. For the prior 4 quarters, it had the following selling costs and golf clubs sold: 1. Quarter 1 Quarter 2 Quarter 3 Quarter 4 Selling osts S1,000,000 1,300,000 1,700,000 1,100,000 Golf Clubs Sold (units) 50,000 80,000 120,000 60,000 JGCC uses the high-low method to determine what its selling costs will be in the next quarter, when it anticipates selling 100,000 units. That cost will be: a. $2,000,000 b. $1,500,000 c. $1,416,000 d. $1,645.000 e. $1,588,000 2. Complex Company has the following estimated costs for next year: Direct materials Direct labor Sales commissions Salary of production supervisor Indirect materials Advertising expense Rent on factory equipment $15,000 $55,000 $75,000 $35,000 $5,000 $11,000 S16,000 Complex estimates that 15,000 direct labor and 20,000 machine-hours will be worked during the year. If overhead is applied on the basis of machine-hours, the predetermined overhead rate per hour will be a. S6.30 b. $10.60 c. S7.10 d. $2.80 e. S3.73 Ellyn's Doll House Company (EDHC) manufactures large and small doll houses. Historically, EDHC has utilized a traditional job order costing system to allocate manufacturing overhead. They are considering switching to an Activity Based Costing System. (All per unit answers are rounded to the nearest dollar.) EDHC has the following Direct Labor and Direct Material Costs for a large doll house and a small doll house Direct Materials Direct Labor Large $50 25 Small $30 15 Overhead is applied on the basis of machine hours. It takes 3 machine hours to produce a large doll house and 2 machine hours to produce a small doll house. EDHC produces 2,000 large doll houses and 10,000 small doll houses in a year. Total manufacturing overhead is $780,000. Under the traditional job order costing system, what is the cost of one small doll house (rounded to nearest dollar)? a. $45 b. $105 c. $110 d. S30 e. $75