[LO 5-3] 5-29 ABC and Job-Costing Working with Unknowns North Company designs and manufactures machines that facilitate DNA sequencing. Depending on the intended purpose of each machine and its functions, each machine is likely to be unique. The job-order costing system in its Norfolk plant has five activity cost pools, in addition to direct materials and direct labor. Job TPY2306 requires 1,000 printed-circuit boards. The cost per board that passes the final inspection is $240. On average, only 50% of the completed units pass the final inspection. The prime costs per completed board are direct materials ($25) and direct labor ($5). Information pertaining to manufacturing overhead for printed-circuit boards follows:

4,000 $42,000 $24,000 400 1,000

Required

Activity Cost Pool

Axial insertion Hardware insertion Hand load Masking

Final test

Cost Driver

Number of axial insertions Number of hardware insertions Boothroyd time Number of points masked Test time

Activity Unit of Driver Cost Driver

Rate per Board

$0.20 30 2.00 B? C? 5 0.12 100 E? 10

Factory Overhead per Board

$ A?

37.00 35.50 D? 6.00

[LO 5-4]

Required Fill in the unknowns identi ed as A through E.