Lehner Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages	$585,000
Factory equipment depreciation	$320,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	45%	20%	35%	100%
Factory equipment depreciation	35%	50%	15%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?

$342,750

$905,000

$375,250

$518,250

Lehner Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages	$583,000
Factory equipment depreciation	$315,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	65%	25%	10%	100%
Factory equipment depreciation	45%	50%	5%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?

$583,000

$0

$74,050

$315,000

Fogle Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs:
Wages and salaries	$158,000
Other expenses	137,000
Total	$295,000

Distribution of resource consumption:
	Activity Cost Pools
	Making Bouquets	Delivery	Other	Total
Wages and salaries	55%	20%	25%	100%
Other expenses	10%	55%	35%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Making bouquets	79,210 bouquets
Delivery	12,700 deliveries

What would be the total overhead cost per bouquet according to the activity based costing system? In other words, what would be the overall activity rate for the making bouquets activity cost pool? (Round to the nearest whole cent.)

$1.32 per bouquets

$1.25 per bouquets

$1.17 per bouquets

$1.27 per bouquets

Fogle Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs:
Wages and salaries	$143,000
Other expenses	60,000
Total	$203,000

Distribution of resource consumption:
	Activity Cost Pools
	Making Bouquets	Delivery	Other	Total
Wages and salaries	55%	35%	10%	100%
Other expenses	40%	30%	30%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Making bouquets	58,325 bouquets
Delivery	8,500 deliveries

What would be the total overhead cost per delivery according to the activity based costing system? In other words, what would be the overall activity rate for the deliveries activity cost pool? (Round to the nearest whole cent.)

$8.01 per delivery

$6.30 per delivery

$7.58 per delivery

$8.87 per delivery