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anamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives and wine by anves. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity based product are provided below Activity Cost Activity Bass 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 Number Number of of Purchase Production Onders Onders 4,000 300 4,000 150 Number Number of Machine of Engineering Hours Moves Changes 1,400 10 2,000 Disk drives Tape drives Wire drives Units 2,000 800 108,000 4,000 12,000 800 4,000 25 10,000 2,500 1. The activity rate for the product development cost pool is a. $73,000 per engineering change b. 58,588 per engineering change c. $30,417 per engineering change d. $16,222 per engineering change 2. The activity-based cost for each disk drive unit is a. $92.25 b. $130.69 c. $394.12 d. $279.57 3. Which of the following conditions would cause the break-even point to decrease? a. total fixed costs increase b. unit selling price decreases c. unit variable cost decreases d. unit variable cost increases 4. If sales are $425,000, variable costs are 62% of sales, and operating income is $50,000, the contribution margin ratio a. 38.0% b. 26.8% c. 11.8% d. 62.0%