Lyslak Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs equipment depreciation and supervisory expense-are allocated to three activity cost pools- Machining. Order Filling. and Other-based on resource consumption. Data to perform these allocations appear below. Overhead costs: Equipment depreciation Supervisory expense $ 47,000 $ 6,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling 0.60 0.10 0.60 0.20 other 0.30 0.20 Equipment depreciation Supervisory expense In the second stage, Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow. Activity orders (Order Filling) 200 800 1,000 MHS (Machining) 6,900 3,100 Le, eee Product 09 Product ve Total How much overhead cost is allocated to the Machining activity cost pool under activity-based costing in the first stage of allocation? Product C9 Product up Total MHS (Machining) 6,900 3,100 10,000 Orders (Order Filling) 200 800 1,000 How much overhead cost is allocated to the Machining activity cost pool under activity-based costing in the first stage of allocation? Multiple Choice $15.000 S2200 53.600 $31.800 Bennette Corporation has provided the following data concerning its overhead costs for the coming year. Wages and salaries Depreciation Rent $ 340,000 120,000 140,000 $ 600,000 Total The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year. Activity cost Pool Assembly order processing Other Total Activity 30,000 labor-hours 580 orders Not applicable The Other activity cost pool does not have a measure of activity. It is used to accumulate costs of Idle capacity and organization-sustaining costs. The distribution of resource consumption across activity cost pools is given below. Wages and salaries Depreciation Rent Activity Cost Pools Assembly Order Processing 40% 35% 15% 45% 35% 30% Other 25% 40% 35% Total 100% 100% 100% Wages and salaries Depreciation Rent Assembly 40% 15% 35% Activity cost Pools Order Processing 35% 45% 30% other 25% 40% 35% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to: Multiple Choice 5420 per order 5430 per order 0 $440 per order 5360 per order Nick Company has two products: A and B. The company uses activity based costing. The total cost and activity for each of the company's three activity cost pools Activity cost Pool Activity 1 Activity 2 Activity 3 Total Activity Total Cost Product A Product B $ 32,600 700 300 $ 17,600 600 200 $ 52,5ee 400 100 Total 1,000 see 500 The activity rate under the activity-based costing system for Activity 3 is closest to Multiple Choice $105.00 544 65 O $525.00 S205.00