Pinnacle Corp. produces two products: Product A19 and Product B35. They are manufactured in two departments: Fabrication and Assembly. Data for the products and departments are listed below. Product A19 B35 Number of Direct Labor Hours Machine Hours Units 1,030 per Unit per Unit 9 11 2,200 3 3 All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $83,300. All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $68,000. Pinnacle Corp. uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct labor hours. The Assembly Department's factory overhead rate is $7.81 per machine hour $7.02 per direct labor hour $2.34 per machine hour $2.49 per direct labor hour Which term listed describes a unit of a company that provides a required service for manufacturing but isn't directly involved in manufacturing the product? O support department expense department investment center department O costing department Pinnacle Corp. produces three products (B-42, J-67, and H-100) from a single process. Pinnacle uses the physical volume method to allocate joint costs of $22,500 per batch to the products. Based on the following information, which product(s) should Pinnacle continue to process after the split-off point in order to maximize profit? Physical units produced per batch Market value per unit at split-off Cost per unit of further processing after split-off Market value per unit after further processing OH-100 only Both H-100 and J-67$70,000 J-67 only B-42 only B-42 J-67 H- 100 1,500 2,000 3,200 $10.00 $5.00 $7.25 $2.05 $1.00 $2.50 $13.25 $6.20 $9.75