Radakovich Corporation has provided the following data from its activity-based costing system:

Activity Cost Pools	Total Cost			Total Activity
Assembly	$	1,210,110		57,000	machine-hours
Processing orders	$	68,161		2,370	orders
Inspection	$	153,450		1,980	inspection-hours

The company makes 760 units of product F60N a year, requiring a total of 1,610 machine-hours, 106 orders, and 36 inspection-hours per year. The product's direct materials cost is $59.86 per unit and its direct labor cost is $17.35 per unit. The product sells for $145.40 per unit.

According to the activity-based costing system, the product margin for product F60N is: (Round your intermediate calculations to 2 decimal places.)

$51,824.40

$11,805.54

$14,595.54

$14,854.10

Betterton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costsequipment depreciation and supervisory expense-are allocated to three activity cost poolsMachining, Order Filling, and Otherbased on resource consumption. Data to perform these allocations appear below:

Overhead costs:
Equipment depreciation	$	62,750
Supervisory expense	$	7,000

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Machining	Order Filling	Other
Equipment depreciation	0.50	0.30	0.20
Supervisory expense	0.10	0.40	0.50

In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:

Activity:
	MHs (Machining)			Orders (Order Filling)
Product A8		3,900			1,400
Product K2		21,500			4,200
Total		25,400			5,600

How much overhead cost is allocated to the Machining activity cost pool under activity-based costing in the first stage of allocation?

$700

$12,025

$31,375

$32,075

Manton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costsequipment expense and indirect laborare allocated to the three activity cost poolsProcessing, Supervising, and Otherbased on resource consumption. Data to perform these allocations appear below:

Overhead costs:
Equipment expense	$	54,500
Indirect labor	$	9,900

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Processing			Supervising			Other
Equipment expense		0.60			0.20			0.20
Indirect labor		0.10			0.30			0.60

In the second stage, Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:

Activity:
	MHs (Processing)				Batches (Supervising)
Product Z5		6,670				2,160
Product C8		16,330				1,440
Total		23,000				3,600

The activity rate for the Processing activity cost pool under activity-based costing is closest to:

Noree

$1.46 per MH

$1.42 per MH

$3.42 per MH

$.30 per MH