m anfatur veral different products. Unit costs associated with 19) The American West Com ORD210 are as follows Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries Total $200 What are the inventoriable costs per unit associated with Product ORD210? A) $124 B) $114 C) 5144 Explanation: A) D) 5134 C) $90. $24.520 510 5144 20) Pederson Company reported the following: Manufacturing costs Units manufactured Units sold Beginning inventory S187000 17.000 8,500 units sold for $20 per unit 300 units D) $37,400 What is the manufacturing cost for the ending finished goods inventory? A) $93,500 B) 5235,000 C) $130,900 Explanation: A) 3) C) Ending finished inventory = 3,400+ (17,000 - 8,500) 511 - $130,900 is a grouping of individual indirect cost items. A) cost pool C) job-costing system Explanation: A) B) cost-allocation base D) cost assignment 22) The cost allocation base A) is anything for which a measurement of costs is desired B) is a grouping of individual indirect cost items C) is a systematic way to link an indirect cost or group of indirect costs to cost objects D) are costs related to a particular cost object that cannot be traced to that cost object in an economically feasible way Explanation: A)