Mahaley, Inc., manufactures and sells two products: Product Q9 and Product Fo. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below. Direct Labor-Hours Per Unit Expected Production 950 95e Total Direct Labor- Hours 9,025 7,125 16,15 Product 09 Product Fe Total direct labor-hours 9.5 7.5 The direct labor rate is $23.30 per DLH. The direct materials cost per unit for each product is given below. Direct Materials Cost per Unit $176.40 $148.20 Product 09 Product Fe The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $394, 680 51,330 292,200 $738,210 Product 09 9,25 1, ese 4,600 Product Fe 7,125 950 4,400 Total 16,150 2,000 9,000 The unit product cost of Product FO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $757:11 per unit $692.31 per unit O $397.75 per unit $507.56 per unit Belsky Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost $999, 600 $ 101,300 $138,700 Expected Activity 68,000 machine-hours 2,000 orders 1,988 inspection-hours The company makes 450 units of product 019S a year, requiring a total of 710 machine-hours, 42 orders, and 12 Inspection-hours per year. The product's direct materials cost is $36.31 per unit and its direct labor cost is $30.05 per unit. According to the activity-based costing system, the unit product cost of product Q19S is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice $96.23 per unit O $66.36 per unit $94.61 per unit $87.70 per unit Werick, Inc., manufactures and sells two products: Product T8 and Product P4. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Expected Activity Activity cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 135,700 64,000 1,001,810 $1,200, 710 Product T8 Product P4 10,000 5,88 1,100 200 2,800 3,280 Total 15,000 1,300 6,000 The total overhead applied to Product P4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $937010 O $533.990 $598.984 $1.065,010
