The controller of Hendershot Corporation estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below: Total expected units produced Total expected material moves Expected direct labor-hours per unit Wall Specialty Mirrors Windows 6,000 3,000 500 100 69 The total materials handling cost for the year is expected to be $6,123.60. If the materials handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the wall mirrors is closest to: (Do not round your intermediate calculations.) Multiple Choice O $3,062 0 $3,499 0 $4,144 0 $2,449 Cambra Corporation manufactures two products: Product N70E and Product F54Y. The company is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products N70E and F54Y. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total Total Cost Activity $171,000 9,000 MHs $150,000 250 setups $ 78,000 2 products $330,000 10,000 DLHS Product N70E Product F54Y 4,000 5,000 Activity Measure Machine-hours Number of setups Number of products Direct labor- hours 150 100 1 1 4,000 6,000 Using the ABC system, the percentage of the total overhead cost that is assigned to Product F54Y is closest to: Multiple Choice O 27.16% O 24.01% O 50.00% O 51.17% Fletes Corporation manufactures two products: Product 095C and Product M31N. The company uses a plantwide overhead rate based on direct labor- hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products 095C and M31N. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total Total Cost Activity $207,000 9,000 MHS $140,000 350 setups $ 98,000 2 products $340,000 10,000 DLHS Product 095C 6,000 Product M31N 3,000 Activity Measure Machine-hours Number of setups Number of products Direct labor- hours 190 160 4,000 6,000 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product 095C? Multiple Choice O $136,000 0 $399,000 0 $263,000 0 $392,500