Kramer Company manufactures coffee tables and uses an activity-based costing Aramer combines labor and overhead into the three activities listed in the table blo 19. cofee table consists of 20 separate parts totaling $240 in direct materials, and requires 5.0 hours of machine time to produce. ost Allocation Rate 2.00 tivity Allocation Base per part 75 per machine hour $1.00 per part laterials handling Number of parts fachining Assembling fachine hours umber of parts What is the cost of materials handling per coffee table? A. $13.75 B. $20.00 C. $40.00 D. $76.75 20. Kramer Company manufactures coffee tables and uses an activity-based costing system. Kramer combines labor and overhead into the three activities listed in the table below. Each coffee table consists of 20 separate parts totaling $240 in direct materials, and requires 5.0 hours of machine time to produce. Activity Cost Allocation Rate $2.00 per part $2.75 per machine hour $1.00 per part Allocation Base faterials handling Number of parts Machining Machine hours Assembling Number of parts What is the total manufacturing cost of a coffee table? A. $76.75 B. S313.75 C. $316.75 D. $328.75 The Muffin House produces and sells a variety of muffins. The selling price per dozen is $15, variable costs are $9 per dozen, and total fixed costs are $4,200. How many dozen 21. muffins must The Muffin House sell to breakeven? A. 70 B. 280 C. 467 D. 700