Selected Item Attempt Preview Preview In Window Large Preview Shubelik Company is changing to an activity-based costing method. It has determined that it will use three cost pools: setups, inspections, and assembly. Which of the following would be an inappropriate activity base for any of these three activities? X 6. number of direct labor hours b. number of units to be produced c. number of setups d. mumber of inspections Blackwelder Factory produces two similar products: small table lamps and desk lamps. The total factory overhead budget is $606,000 with 547,000 estimated direct labor hours. It is further estimated that small table lamp production will require 254,000 direct labor hours, and desk lamp production will need 125,000 direct labor hours. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Blackwelder Factory will allocate to small table lamp production if actual direct labor hours for the period for small table lamp production is 213,000 would be a. 5722648 Ob. $236.430 $440.539) d. $525.338