Question 24 (2.5 points) Berkshine Corporation uses activity-based costing. The company has two products: Y and Z. The annual production and sales of Product Y is 5,000 units and of Product Z is 2.000 units. There are three activity cost pools, with total cost and activity as follows: Total Activity Activity Cost Pool Total Cost Product Y Product Z Total Activity 1 $24,000 200 800 1,000 Activity 2 $36,900 750 150 900 Activity 3 $63,000 1,000 800 1,800 The activity-based costing cost per unit of Product Y is closest to: A) $14.11 B) $17.70 C) $13.77 D) $7.00 Question 25 (2.5 points) Estimated costs for activity cost pools and other item(s) are as follows: Machining $800,000 Assembly 200,000 Advertising 450.000 Inspecting and testing 175,000 Total estimated overhead is OA) $1,175,000 B) $1,450,000 CC) $1,000,000 D) $1 625,000 Question 27 (2.5 points) Waltenburger Corp. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. In October the company completed job F460C that consisted of 10,000 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job F460C shows the following costs: Beginning balance $41,000 Direct materials $251,000 Direct labor cost $98,000 Manufacturing overhead cost applied $192,000 During the month, the actual manufacturing overhead cost incurred was $183,200 and 3,000 completed units from job F460C were sold. No other products were sold. The cost of goods sold that would appear on the income statement for October is closest to: OA) $573,210 B) $165,800 C) $183,400 D) $582,000