Managerial Accounting

A company has Mo products: A and B. it uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools: Budgeted Activity Activity Cost: Pool Budgeted Cost Product A Product 3 Activity 1 $103,000 4,600 4,400 Activity 2 $ 78,000 6,100 ?, 100 Activity 3 $125,000 4,100 6,850 Annual production and sales level of Product A is 35,900 units. and the annual productlon and sales level of Product B is 71,150 units. What Is the approximate overhead cost per unit of Product 8 under activity-based costing? Multiple Choice 0 saw 0 $2.40 $10.26 $1.52 0 0 $11.44 O The ending inventory of nished goods has a total cost of $11,300 and consists of 800 units. If the overhead applied to these goods ls $3,796, and the overhead rate is 73% of direct labor. how much direct materials cost was incurred in producing these units? Multiple Choice 0 511.300. O $7.504. $4.821. $5,200. 0 0 $2,304. 0 Required information [The following information applies to the questions displayed below.] Aztec Industries produces bread which goes through two operations, mixing and baking, before it is ready to be packaged. Next year's expected costs and activities are shown below. Mixing Baking Direct labor hours 402 , 000 DLH 82 , 000 DLH Machine hours 802, 000 MH 802,000 MH Overhead costs $562, 800 $402 , 000 Compute Aztec's departmental overhead rate for the mixing department based on machine hours. Multiple Choice O $4.90 per MH. O $0.70 per MH. O $1.40 per MH. O $0.50 per MH. O $1.99 per MH.Use the following information to compute the cost of goods manufactured. Assume that all raw materials used were traceable to specific units of product. Beginning raw materials $ 5,900 Ending raw materials 4, 400 Direct labor 12, 650 Raw material purchases 7, 800 Depreciation on factory equipment 6,900 Factory repairs and maintenance 3, 700 Beginning finished goods inventory 10, 600 Ending finished goods inventory 9, 300 Beginning work in process inventory 6, 100 Ending work in process inventory 6, 700 Multiple Choice O $32,650. O $33,150. O $31,950. O $32,550. O $38,650