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ro. Which of the fellowing is true? A. The departmental overhead rate is most accurate in assigning overhead costs that are not driven by production volume. 8. When cost analysts are able to logically trace cost objects to costs, costs are often affected by many issues and are frequently too complex to be explained by any one factor. D. The departmental overhead rate is not usually based on measures closely related to production volume E. Allocated overhead costs will be the same no mater which allocation method is used. 71. When graphing cost-volume-profit data on a CVP chart A. Both units and cost are plotted on the vertical axis. B. Units are ploted on the horizontal axis: costs on the vertical axis. C. Data points always represent expected future points D. Both units and costs are ploted on the horizontal axis E. Units are plotted on the vertical axis; costs on the horizontal axis product for $120 per unit. The company's fixed costs are $68,760, and its A company manufactures and sells a variable costs are $90 per unit. The company's break-even point in units is: A. 327 8. 573 C. 764 D. 2,292 E. 840 process cost summary is an accounting report that describes the costs charged to a department, the equivalent units of production by the department, and how the costs were assigned to the output 73. A True False 74. Departm ents are the cost objects when the plantwide overhead rate method is used. True False 3 Atec Industries produces bread which goes through two operations, mikding and baking, before it is ready to be packaged. Next year's expected costs and activities are shown below Baking Mixing Direct labor hours 400,000 DI $600,000 H 80,000 DLH 800,000 MH 800,000 MH $400,000 Machine hours Overhead costs Compute Aztec's departmental overhead rate for the baking department based on machine hours. A. $5.00 per MH B. $0.50 per MH C. $2.08 per MH D. $0.75 per MH E. $1.50 per MH