QUESTION 13 Magglio Company produces two products, Bop and Mop in a small manufacturing plant which had total manufacturing overhead of $52,000 in June and used 800 direct labor hours. The factory has two departments, Preparation, which incurred $32,000 of manufacturing overhead, and Processing which incurred $20,000 of manufacturing overhead. Preparation used 500 hours of direct labor and Processing used 200 machine hours. During June, 400 direct labor hours were used in making 100 units of Bop, and 400 were used in making 100 units of Mop. If Magglio uses a plant wide rate based on direct labor hours to assign manufacturing costs to products, the total manufacturing overhead assigned to each unit of Mop and Bop in June were: O A. $26,000 for Bop and $26,000 for Mop O B. $260 for Bop and $260 for Mop O C. $35,000 for Bop and $25,000 for Mop O D. $130 for Bop and $130 for Mop QUESTION 14 Refer to the previous question. Assume that instead of using a plant wide overhead rate, Magglio used departmental rates based on direct labor hours for the Preparation Department and machine hours for the Processing Department. The departmental overhead rates for the Preparation and Processing Departments were: O A. $65 per direct labor hour for both Preparation and Processing O B. $64 per direct labor hour Preparation, and $100 per machine hour for Processing O C. $100 per direct labor hour for Preparation, and $64 per machine hour for Processing O D. $74.29 per direct labor hour for Preparation, and $74.29 per machine hour for Processing QUESTION 16 Refer to the previous questions regarding Magglio Company. Assume that Magglio used an ABC product costing system and that its total manufacturing overhead costs of $52,000 were assigned to the following ABC cost pools: Material inspections & preparation ($20,000) $20 per pound of raw materials Material moves ($9,000) $45 per move Machine setups ($8,000) $400 per setup Machine operations ($15,000) $84.00 per machine hour Bop and Mop used the following quantities of the four activity drivers: Bop Mop Pounds of raw materials 400 400 Material moves 50 30 Setups 10 8 Machine hours 120 80 The overheads costs assigned to each unit of Bop and Mop were: O A. $243.30 for Bop and $192.70 for Mop O B. $64.00 to Bop and $100.00 to Mop O C. $256.00 to Bop and $264.00 to Mop O D. $264.00 to Bop and $256.00 to Mop