Rocoe Company produces a variety of garden tools in a highly automated manufacturing facility. The costs and cost drivers associated with four activity cost pools are given below: Product Level $6,000 Activities: Total cost Total cost driver volume Unit Level $30,000 labor hours 5, eee Batch Level $12,000 set 24e ups Facility Level $36,898 36,eee units % of use Production of 10,000 units of a handheld tiller required 1.000 labor hours and 80 setups and consumed 25% of the product sustaining activities. Assuming the company uses activity based costing, how much total overhead will be allocated to this tool? Multiple Choice 584000 526000 521500 $11500 The Tangler Company is considering eliminating the following product line: Product AXP $59,000 Sales Less variable costs: Raw materials Direct labor Contribution margin Less fixed costs: Production costs allocated to products Profit (Loss) 34,500 12,600 $11,900 18,800 $(6,980) What amount of cost is avoidable if Tangler outsources production of this product? Multiple Choice $47100 $40.200 $6.900 565,900 The Farber Company recorded the following costs of quality during the current period: Downtime Inspection Product design Reliability testing upon completion of production Restocking and packaging Training Warranty repairs and replacements Total Costs of Quality $ 1,500 1,000 4,000 2,500 1,500 3,000 2,500 $16,000 Which choice below represents the correct amount of prevention and appraisal costs? Prevention Appraisal A) $4,000 $1,000 B) $3,000 $1,000 c) $7,000 $3,500 D) $3,000 $2,500