Question 37 (3 points)

Arial Company has two products: A and B. The company uses activity-based costing. The budgeted cost and budgeted activity usage for each of the company's three activity cost pools are as follows:

Activity Cost PoolBudgeted CostBudgeted Activity Usage Product AProduct BTotal Activity 1$ 52,0001,1508502,000Activity 2$ 40,2401,1309502,080Activity 3$ 37,1001,2501,0002,250

The activity rate under the activity-based costing system for Activity 3 is:

Question 37 options:

$17.84 $26.00 $18.55 $25.00 $16.49

Question 38 (3 points)

Xing and Brown is an architectural firm that provides services for commercial construction projects. The following data are from the current period.

ActivityBudgeted CostsBudgeted Activity Usage Client consultation$ 182,7001,800contact hoursDesigns$ 95,7602,100number of designs

Allocate costs to a job that requires 40 contact hours and 200 design hours.

Question 38 options:

$9,120. $14,594. $10,488. $4,060. $13,180