TB MC Qu. 4-113 (Static) Treaster, Incorporated, manufactures and sells... Treaster, Incorporated, manufactures and sells two products: Product J8 and Product G2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Product J8 Product G2 Total direct labor-hours Direct Labor- Expected Hours Per Production' Unit 900 9.0 1,000 12.0 Activity Cost Pools Labor-related Production orders Order size Total Direct Labor- Hours 8,100 12,000 20,100 The direct labor rate is $26.90 per DLH. The direct materials cost per unit is $217.20 for Product J8 and $139.60 for Product G2. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Estimated Expected Activity Measures Overhead Cost Product J8 Product G2 DLHs $ 655,059 orders MHS 40,086 711,588 $ 1,406,733 8,100 500 3,900 12,000 400 3,700 The activity rate for the Production Orders activity cost pool under activity-based costing is closest to: Total 20, 100 900 7,600

TB MC Qu. 4-113 (Static) Treaster, Incorporated, manufactures and sells... Treaster, Incorporated, manufactures and sells two products: Product J8 and Product G2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: The direct labor rate is $26.90 per DLH. The direct materials cost per unit is $217.20 for Product J8 and $139.60 for Product G2. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: The activity rate for the Production Orders activity cost pool under activity-based costing is closest to: The activity rate for the Production Orders activity cost pool under activity-based costing is closest to: Multiple Choice $44.54 per order $185.10 per order $192.32 per order $182.46 per order