| How much overhead cost would be assigned to each of the two products using the company's activity-based costing system? (Do not round your intermediate calculations. Round your final answer to two decimal places.) Total overhead cost for: product G32H= product U15Z= _________________________________________________________________________ Q2. | Mouret Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products. | | Activity Cost Pools | Activity Rate | | Setting up batches | $ | 80.51 | per batch | | Processing customer orders | $ | 61.15 | per customer order | | Assembling products | $ | 1.68 | per assembly hour | | | | Last year, Product N79A required 33 batches, 1 customer orders, and 368 assembly hours. | | | | Required: | | How much overhead cost would be assigned to Product N79A using the company's activity-based costing system? (Do not round your intermediate calculations. Round your final answer to two decimal places.) Total overhead cost= ___________________________________________________________________________ Q3. | Rosman, Inc., manufactures and sells two products: Product Q1 and Product G2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: | | | Expected Production | Direct Labor-Hours Per Unit | Total Direct Labor-Hours | | Product Q1 | 700 | 13.0 | 3,900 | | Product G2 | 800 | 10.0 | 3,200 | | Total direct labor-hours | | | 7,100 | | | | The direct labor rate is $27.80 per DLH. The direct materials cost per unit for each product is given below: | | | Direct Materials Cost per Unit | | Product Q1 | $293.60 | | Product G2 | $186.80 | | | | The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: | | | | Estimated | Expected Activity | | Activity Cost Pools | Activity Measures | Overhead Cost | Product Q1 | Product G2 | Total | | Labor-related | DLHs | $104,656 | 3,900 | 3,200 | 7,100 | | Product testing | Tests | 77,608 | 1,200 | 1,600 | 2,800 | | General factory | MHs | 404,000 | 5,900 | 5,200 | 11,100 | | | | | | | | | | | | | | | | | | $586,264 | | | | | | | | | | | | | Required: | Calculate the difference between the unit product costs under the traditional costing method and the activity-based costing system for each of the two products. (Enter your answers as positive values rounded to two decimal places.) | Rosman, Inc., manufactures and sells two products: Product Q1 and Product G2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: | | | Expected Production | Direct Labor-Hours Per Unit | Total Direct Labor-Hours | | Product Q1 | 700 | 13.0 | 3,900 | | Product G2 | 800 | 10.0 | 3,200 | | Total direct labor-hours | | | 7,100 | | | | The direct labor rate is $27.80 per DLH. The direct materials cost per unit for each product is given below: | | | Direct Materials Cost per Unit | | Product Q1 | $293.60 | | Product G2 | $186.80 | | | | The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: | | | | Estimated | Expected Activity | | Activity Cost Pools | Activity Measures | Overhead Cost | Product Q1 | Product G2 | Total | | Labor-related | DLHs | $104,656 | 3,900 | 3,200 | 7,100 | | Product testing | Tests | 77,608 | 1,200 | 1,600 | 2,800 | | General factory | MHs | 404,000 | 5,900 | 5,200 | 11,100 | | | | | | | | | | | | | | | | | | $586,264 | | | | | | | | | | | | | Required: | Calculate the difference between the unit product costs under the traditional costing method and the activity-based costing system for each of the two products. (Enter your answers as positive values rounded to two decimal places.) | | | |
