McCaskey Corporation uses an activity-based costing system with the following three activity cost pools:

Activity Cost Pool	Total Activity
Fabrication	30,000	machine-hours
Order processing	375	orders
Other	N/A

The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs.

The company has provided the following data concerning its costs:

Wages and salaries	$451,000
Depreciation	142,000
Occupancy	168,000
Total	$761,000

The distribution of resource consumption across activity cost pools is given below:

Activity Cost Pools
Fabrication	Order Processing	Other	Total
Wages and salaries	10%	80%	10%	100%
Depreciation	20%	15%	65%	100%
Occupancy	5%	75%	20%	100%

The activity rate for the Fabrication activity cost pool is closest to:

$6.34 per machine-hour

$2.73 per machine-hour

$0.34 per machine-hour

$1.94 per machine-hour

Spendlove Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,660,260	59,000	machine-hours
Processing orders	$69,455.70	2,290	orders
Inspection	$126,338	1,810	inspection-hours

The company makes 780 units of product S78N a year, requiring a total of 1,140 machine-hours, 64 orders, and 36 inspection-hours per year. The product's direct materials cost is $58.21 per unit and its direct labor cost is $14.69 per unit. The product sells for $124.00 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

$39,858.00

$3,324.48

$5,837.28

$5,265.60

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 10,000 units and of Product B is 8,500 units. There are three activity cost pools, with total cost and total activity as follows:

Total Activity
Activity Cost Pool	Total Cost	Product A	Product B	Total
Activity 1	$31,280	190	490	680
Activity 2	$47,040	880	240	1,120
Activity 3	$131,200	850	3,250	4,100

The activity-based costing cost per unit of Product A is closest to: (Round your intermediate calculations to 2 decimal places.)

$.79

$5.89

$11.28

$7.29

The controller of Ferrence Company estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

Wall Mirrors	Specialty Windows
Total expected units produced	14,300	1,900
Total expected material moves	1,430	1,800
Expected direct labor-hours per unit	14	4

The total materials handling cost for the year is expected to be $16,812.20.

If the materials handling cost is allocated on the basis of direct labor-hours, how much of the total materials handling cost would be allocated to the Wall Mirrors? (Round your intermediate calculations to 4 decimal places.)

$11,035

$9,386

$16,196

$14,363