Need some help with these last few problems.

1. Given the following information, determine the activity rate for setups.

Activity Pool	Activity Base	Budgeted Amount
Setups	10,000	$180,000
Inspections	24,000	$120,000
Assembly (DLH)	80,000	$400,000

		$58.00
		$0.75
		$5.09
		$18

3. Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by product are provided below.

	Activity Cost	Activity Base
Procurement	$ 370,000	Number of purchase orders
Scheduling	250,000	Number of production orders
Materials handling	500,000	Number of moves
Product development	730,000	Number of engineering changes
Production	1,500,000	Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,000	300	1,400	10	2,000	2,000
Tape drives	4,000	150	800	10	8,000	4,000
Wire drives	12,000	800	4,000	25	10,000	2,500

Determine the activity rate for procurement per purchase order.

		$43.53
		$18.50
		$15.42
		$37.00

5. Adirondak Marketing Inc. manufactures two products, A and B. Presently; the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead.

	Overhead	Total Direct Labor Hours	DLH per Product
			A	B
Painting Dept.	$250,000	10,000	16	4
Finishing Dept.	75,000	12,000	4	16
Totals	$325,000	22,000	20	20

Calculate the overhead rate per unit for Product A in the painting department of Adirondack Marketing Inc.

		$325.00 per unit
		$147.70 per unit
		$236.32 per unit
		$161.00 per unit

7. Using the following partial table of present value of $1 at compound interest, the present value of $15,000 to be received 3 years hence with earnings at the rate of 6% a year is

Year	6%	10%	12%
1	0.943	0.909	0.893
2	0.890	0.826	0.797
3	0.840	0.751	0.712
4	0.792	0.683	0.636

		$12,600
		$11,880
		$13,350
		$11,265

9. Holdt Inc. produces and sells a single product. The selling price of the product is $110.00 per unit and its variable cost is $70 per unit. The fixed expense is $160,000 per month. The sales (units) required to realize a profit of $100,000 is:

		4,000
		5,500
		6,500
		2,500