Q1. Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:

Activities	Activity Rate
Setting up batches	$86.25		per batch
Processing customer orders	$77.07		per customer order
Assembling products	$12.16		per assembly hour

Data concerning two products appear below:

	Product V09X	Product A09X
Number of batches	69	12
Number of customer orders	20	9
Number of assembly hours	492	697

How much overhead cost would be assigned to Product V09X using the activity-based costing system?

A. $175.48

B. $121,278.33

C. $13,475.37

D.$5,951.25

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Q2

Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system:

Activities (and Activity Measures)	Estimated Overhead Cost
Machine related (machine-hours)	$280,440
Batch setup (setups)	$297,480
General factory (direct labour-hours)	$205,920

	Expected Activity
Activities	Product X	Product Y	Total
Machine related	4,700	6,700	11,400
Batch setup	9,400	1,700	11,100
General factory	3,700	6,700	10,400

Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost allocated to Product X would be closest to:

A. $297,480

B. $669,480

C. $372,000

D. $440,800

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Q3.

The controller of Hartis Company estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

	Wall Mirrors	Specialty Windows
Total expected units produced	7,400	2,300
Total expected material moves	740	940
Direct labor-hours per unit	5	4

The total materials handling cost for the year is expected to be $17,810.60.

If the materials handling cost is allocated on the basis of direct labor-hours, how much of the total materials handling cost should be allocated to the wall mirrors? (Round your intermediate calculation to four decimal places. Round your final answer to nearest whole dollar.)

A. $37,000

B. $14,264

C. $10,717

D. $8,905

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Q4.

Dace Company manufactures two products, Product F and Product G. The company expects to produce and sell 2,600 units of Product F and 12,000 units of Product G during the current year. The company uses activity-based costing to compute unit product costs for external reports. Data relating to the company's three activity cost pools are given below for the current year:

Activity Cost Pool	Estimated Overhead Costs				Expected Activity
					Product F	Product G	Total
Machine setups		$	20,280		156	104	260
Purchase orders		$	99,360		756	1,404	2,160
General factory		$	58,880		1,330	1,230	2,560

Required:

Determine the overhead cost per unit for each product using the activity-based costing approach. (Do not round your intermediate calculations. Round your final answers to 2 decimal places.)

Product F=

Product G=