Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing, Supervising, and other. The costs in those activity cost pools appear below: Processing $ 3,870 Supervising $25,000 Other $11,500 Processing costs are assigned to products using machine hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the other activity cost pool are not assigned to products. Activity data appear below: MHS Batches (Processing) (Supervising) Product MO 8,500 500 Product MS 500 500 9,000 1,000 Total Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product Product MO MS $81,500 $95,400 $29,600 $32,500 $28,900 $42,800 What is the product margin for Product M5 under activity-based costing? Multiple Choice $23,000 $20,100 $7,385 $6,845 Eccles Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system: Costs: Wages and salaries Depreciation Utilities Total $285,000 243,000 170,000 $698,000 Distribution of resource consumption: Wages and salaries Depreciation Utilities Assembly 550 100 150 Activity Coat Pools Setting Up 358 200 550 Other 100 708 300 Total 1000 1008 1008 How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool? How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? Multiple Choice $193,883 $206,550 $383,900 $104,700