P 60 1,080 Items 11 through 14 are based on the following information. Shine Co. manufactures laser printers. It has outlined the following overhead cost drivers: Budgeted Budgeted Overhead Overhead Overhead Level for Cost Cost Pool Cost Driver Cost Driver Rate Quality Inspections control P 64,800 Machine Repetitions repetitions 132,000 1.100 Accounts Invoices receivable 30 900 30 Other Direct labor overhead hours 48.000 4.000 12 Shine Co. had an order for 700 laser printers. Following is a list of production requirements for the order: 120 cost Number of inspections 175 Number of repetitions 180 Number of invoices processed 5 Direct labor hours 650 11. Using activity-based costing, applied factory overhead for the 700 laser printer order based on the number of inspections is calculated to be: P 150. a. P 7,800. b. P10,500. d. P21,600. c. c. 304 Chapter 9 12. Using activity-based costing, applied factory overhead for the 700 laser printer order based on the number of repetitions is calculated to be: a. P 7.800. P150 b. P10,500 d. P21,600 13. Using activity-based costing, applied factory overhead for the 700 laser printer order based on the number of invoices is calculated to be P 7.800. P 150. b. P10,500 d. P21.600 14. Using activity-based costing, applied factory overhead for the 700 laser printer order based on direct labor hours is calculated to be: P. 7,800. P150. b. P10,500. d. P21,600. a. c. a. Items 75 through 20 are based on the following information. Sparky Co. manufactures a variety of electric razors used by both men and women for hair removal. The company's plant is partially automated; however, some manual labor is employed. The company uses the activity- based cost system. Listed below is cost driver information used in the product-costing system: Overhead Budgeted Budgeted Cost Cost Overhead Cost Pool Overhead Cost Driver Level Driver Rate Machinery depreciation / maintenance P168,640 27.200 Machine hours P 6.20 Factory depreciation / utilities / insurance 129.250 27.500 Machine hours 4.70 Product design 554,400 38,500 Hours in design 14.40 Material purchasing/ storing 1.078,000 134.750 Raw materials 8.00 Two current product orders had the following requirements: Men's Razor Women's Razor Units produced and sold 20,000 26,000 Direct labor hours 30 40 Pounds of raw materials 860 750 Hours in design 20 23 Machine hours 65 50 a. c. Activity-Based Costing and Management 305 15. Utilizing ABC, how much overhead is assigned to the order for men's razors based on machine hours? P403.00 P708.50 b. P310.00 d. PS45.00 16. Utilizing ABC, how much overhead is assigned to the order for women's razors based on machine hours? P403.00 P708.50 b. P310.00 d. P545.00 17. Utilizing ABC, how much overhead is assigned to the order for men's razors based on hours in design? P218.00 P331.20 b. P250.70 d. P288.00 a. C. a. c. 18. Utilizing ABC, how much overhead is assigned to the order for women's razors based on hours in design? P218.00 P331.20 b. P250.70 d. P288.00 a. c. 19. Utilizing ABC, how much overhead is assigned to the order for men's razors based on pounds of raw materials? P6,000 P5,332 5. P6,880 d. P8,175 a. C. 20. Utilizing ABC, how much overhead is assigned to the order for women's razors based on pounds of raw materials? P6,000 P5,332 b. P6,880 d. P8,175 a. c. 21. Which of the following levels of costs should not be included in product costs for internal management reports that are used for decision making? a. Unit-level activities. Product-level activities. b. Batch-level activities. d. Facility-level activities. C. 22. Machining a part for a product is an example of a: Unit-level activity Product-level activity. b. Batch-level activity d. Facility-level activity. c. a