Question 14 Windsor Co. incurs $980000 of overhead costs each year in its three main departments, machining ($560000), inspections ($280000) and packing ($140000). The machining department works 4000 hours per year, there are 500 inspections per year, and the packing department packs 1000 orders per year. Information about Windsor's two products is as follows: Product X 1000 Product Y 3000 400 100 Machining hours Inspections Orders packed Direct labor hours 350 650 1700 1800 Using ABC, how much overhead is assigned to Product X this year? O $343000 O $245000 O $476000 0 $490000 Question 17 Swifty Corporation used high-low data from June and July to determine its variable cost of $10 per unit. Additional information follows: Units produced Month June 2500 Total costs $36000 24000 July 1300 If Swifty's produces 2700 units in August, how much is its total cost expected to be? 0 $7895 O $39000 $27000 O $38000 Question 18 Portman Company's activity for the first three months of 2016 are as follows: Machine Hours Electrical Cost January $4500 2400 2900 February $5500 $5700 March 3200 Using the high-low method, how much is the cost per machine hour? O $1.45 O $1.50 $2.38 O O $1.89