Konami Products manufactures three types of Gaming Consoles: Economy, Standard, and Deluxe. The company, which uses activity$-$based costing, has identified five activities $($and related cost drivers$).$ Each activity, its budgeted cost, and related cost driver is identified below:

Activity Cost Driver

Material handling Rs$.2,25,000$ Number of parts

Material insertion Rs$.24,75,000$ Number of parts

Automated machinery Rs$.8,40,000$ Machine hours

Finishing Rs$.1,70,000$ Direct labour hours

Packaging Rs$.1,70,000$ Orders shipped

Total Rs$.38,80,000$

The following information pertains to each product line of consoles for next year:

Economy Standard Deluxe

Units to be produced $10,0005,0002,000$

Orders to be shipped $1,000500200$

Number of parts per unit $101525$

Machine hours per unit $135$

Labour hours per unit $222$

Q$\mathrm{.}19.$ What is Konami$$s cost application rate for the material$-$handling activity?

a$.$ Rs$.1\mathrm{.}00$ per part.

b$.$ Rs$.2\mathrm{.}25$ per part.

c$.$ Rs$.6\mathrm{.}62$ per labour hour.

d$.$ Rs$.13\mathrm{.}23$ per part.

Q$\mathrm{.}20.$ What is Konami$$s cost application rate for the automated machinery activity?

a$.$ Rs$.24\mathrm{.}00$ per machine hour.

b$.$ Rs$.24\mathrm{.}50$ per labour hour.

c$.$ Rs$.49\mathrm{.}42$ per unit.

d$.$ Rs$.50\mathrm{.}00$ per machine hour.

Q$\mathrm{.}21.$ What is Konami$$s cost application rate for the finishing activity?

a$.$ Rs$.5\mathrm{.}00$ per machine hour.

b$.$ Rs$.5\mathrm{.}00$ per labour hour.

c$.$ Rs$.5\mathrm{.}00$ per unit.

d$.$ Rs$.7\mathrm{.}50$ per unit.

Q$\mathrm{.}22.$ What is Konami$$s cost application rate for the packaging activity?

a$.$ Rs$.4\mathrm{.}86$ per machine hour.

b$.$ Rs$.10\mathrm{.}00$ per unit.

c$.$ Rs$.100\mathrm{.}00$ per order shipped.

d$.$ None of the above.

Q$\mathrm{.}23.$ Under an activity$-$based costing system, what is the per$-$unit cost of Economy?

a$.$ Rs$.141.$

b$.$ Rs$.164.$

c$.$ Rs$.225.$

d$.$ Rs$.228.$

Q$\mathrm{.}24.$ Under an activity$-$based costing system, what is the per$-$unit cost of Standard?

a$.$ Rs$.164.$

b$.$ Rs$.228.$

c$.$ Rs$.272.$

d$.$ Rs$.282.$

Q$\mathrm{.}25.$ Under an activity$-$based costing system, what is the per$-$unit cost of Deluxe?

a$.$ Rs$.272.$

b$.$ Rs$.282.$

c$.$ Rs$.320.$

d$.$ Rs$.440.$