Kamper Company sells two products Big Z and Little Z. Current direct material and direct labor costs are detailed below. Next year, the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is estimated to be $493,000. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $25 per hour and the company expects to manufacture 50,000 units of Big Z and 27,000 units of Little Z next year. Direct Material Direct Labor Dollars per Unit per Unit A Big Z Little Z 24 30 $ $ 20 14 $ What are total estimated direct labor hours for this next year? O 2,618,000 total DLH. 562,500 total DLH. 1,378,000 total DLH. 55,120 total DLH. 1,940,500 total DLH. [The following information applies to the questions displayed below.) Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Direct labor hours Machine hours Molding 75,000DLH 98,000MH Finishing 160,500DLH 81,500MH Tarnish Industries uses departmental overhead rates and is planning on $2 per machine hour overhead rate for the molding department. Compute the estimated manufacturing overhead cost for the molding department given the information shown in the table. $321,000 $471,000 $195,000 $196,000 $ 163,000 QUESTION 19 A company uses activity-based costing to determine the costs of its three products: A, B, and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table: Activity Cost Pool Activity 1 Budgeted Cost $70,000 Budgeted Activity Product A Product B Product C 20,00 6,000 9,000 15,00 Activity 2 $ 45,000 7,000 8,000 Activity 3 $82,000 2,500 1,000 1,625 How much overhead will be assigned to Product B using activity-based costing? $56,500 $62,500 $70,000 $197,000 $78,000