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Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High

Multiple ChoiceO$5.43$13.37OO$16.39$32.97.O$68.15O

Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High F 11,100 Great P 17,100 Techno uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High F $ 39.10 $ 18.70 Great P $ 26.50 $ 14.30 Direct materials Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead $ 445,400 engineering hours inspection hours 2,620 13,050 336,700 33,930 machine hours 608,940 26,610 direct labor hours 132,550 Total $ 1,523,590 Techno's controller had been researching activity-based costing and decided to switch to it. A special study determined Techno's two products have the following budgeted activities: High F 1,070 Great P Engineering and design hours Quality control inspection hours 1,550 5,750 7,300 Machine hours 20, 390 13,540 Labor hours 12,110 14,500 Using activity-based costing, applied engineering and design factory overhead for the High F model per unit is: (Rounded to the nearest cent.) Multiple Cholce $5.43. $13.37, $16.39. $32.97. $68.15. Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High F 11,100 Great P 17,100 Techno uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High F $ 39.10 $ 18.70 Great P $ 26.50 $ 14.30 Direct materials Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead $ 445,400 engineering hours inspection hours 2,620 13,050 336,700 33,930 machine hours 608,940 26,610 direct labor hours 132,550 Total $ 1,523,590 Techno's controller had been researching activity-based costing and decided to switch to it. A special study determined Techno's two products have the following budgeted activities: High F 1,070 Great P Engineering and design hours Quality control inspection hours 1,550 5,750 7,300 Machine hours 20, 390 13,540 Labor hours 12,110 14,500 Using activity-based costing, applied engineering and design factory overhead for the High F model per unit is: (Rounded to the nearest cent.) Multiple Cholce $5.43. $13.37, $16.39. $32.97. $68.15.

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