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TB MC Qu. 4-105 (Static) Barkes, Incorporated, manufactures and sells... Barkes, Incorporated, manufactures and sells two products: Product BO and Product B5. Data concerning the
TB MC Qu. 4-105 (Static) Barkes, Incorporated, manufactures and sells... Barkes, Incorporated, manufactures and sells two products: Product BO and Product B5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Product Be Product B5 Total direct labor-hours Activity Cost Pools Labor-related Production orders Order size Direct Labor- Hours Per Activity Measures DLHS orders MHS Expected Production Unit 400 7.0 500 4.0 The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product B0 and $118.90 for Product B5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Overhead Cost Total Direct Labor- Hours 2,800 2,000 4,800 $ 136,944 64,629 588,294 $789,867 Expected Activity Product BO Product B5 2,800 2,000 500 400 3,300 3,000 Total 4,800 900 6,300 The total overhead applied to Product BO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)
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