Nissley Wedding Fantasy Corporation makes very elaborate wedding cakes to order. The owner of the company has provided the following data concerning the activity rates in its activity-based costing system: Activity Cost Pools Size-related Complexity-related Order-related Activity Rate $ 1.16 per guest $ 28.50 per tier $ 75.00 per order The measure of activity for the size-related activity cost pool is the number of planned guests at the wedding reception. The greater the number of guests, the larger the cake. The measure of complexity is the number of tiers in the cake. The activity measure for the order-related cost pool is the number of orders. (Each wedding involves one order.) The activity rates include the costs of raw ingredients such as flour, sugar, eggs. and shortening. The activity rates do not include the costs of purchased decorations such as miniature statues and wedding bells, which are accounted for separately. Data concerning two recent orders appear below: Tijerina Twersky Wedding Wedding Number of reception guests 45 133 Number of tiers on the cake Cost of purchased decorations for cake $ 29.70 $ 54.92 2 Assuming that all of the costs listed above are avoidable costs in the event that an order is turned down, what amount would the company have to charge for the Tijerina wedding cake to just break even? The actual manufacturing overhead incurred at Gutekunst Corporation during March was $53,000, while the manufacturing overhead applied to Work in Process was $73,000. The Corporation's Cost of Goods Sold was $451,000 prior to closing out its Manufacturing Overhead account. The Corporation closes out its Manufacturing Overhead account to Cost of Goods Sold. Which of the following statements is true? Multiple Choice Manufacturing overhead was overapplied by $20,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $471000 Manufacturing overhead was underapplied by $20,000; Cost of Goods 582 after closing out the Manufacturing Overhead account is $431,000 Manufacturing overhead was overapplied by $20,000: Cost of Goods Sold after closing out the Manufacturing Overhead account is $431,000 Manufacturing overhead was underapplied by $20,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $471,000 Grib Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are 200% of direct labor cost for Department A and 50% of direct labor cost for Department B.Job 436, started and completed during the year, was charged with the following costs: Direct materials Direct labor Manufacturing overhead Department A $50,000 2 $80,000 Department B $10,000 $60,000 ? The total manufacturing cost assigned to Job 436 was: Multiple Choice $360,000 $390,000 $270,000