Saved Help Save & Exit question #149 Jacob Industries produces two electronic decoders, A and B. Decoder A is more sophisticated and requires more programming and testing than does Decoder B. Because of these product differences, the company wants to use activity-based costing to allocate overhead costs. It has identified four activity centers and their related information as follows. Activity Centers Cost Pool Total Cost Driver Repair & maintenance $102,000.00 number of units on assembly machine produced Programming Costs 175,300.00 number of program hours Software inspections 18,000.00 number of inspections Product testing 25,000.00 number of tests Total overhead costs $320,300.00 Expected activity for each product follows: Number of Number of Number of Number of Units Programming Inspections Tests Hrs. Decoder A 25.000 2.300 210 1.385 Decoder B 32.000 1.750 75 1,250 Totals 57.000 4,050 285 2.635 What is the allocated overhead costs for the Repair & Maintenance center for Decoder A? Help Save & E Decoder B 132,000 1,750 175 11,250 Totals 57.000 4,050 285 2,635 What is the allocated overhead costs for the Repair & Maintenance center for Decoder A? Multiple Choice 140,482.46 39.862.44 88,250.56 44.736.84