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 15,400 1,190 1,540 1,090 9 8 The total materials handling cost for the year is expected to be $17,308.70. 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: (Round your intermediate calculations to 4 decimal places.) Multiple Choice 0 $10,769 0 $14,097 0 $15,930 0 $9,120 A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor- hours. 3.70 DLHS Standard hours per unit of output Standard variable overhead rate $11.05 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 9,000 DLHS $ 95,830 2,200 units What is the variable overhead rate variance for the month? Multiple Choice 0 $3,620 F 0 $3,620 U 0 $3,901 F 0 $3,901 U Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 49,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Fixed selling & administrative expense $ 47.10 $ 9.00 $ 2.00 $19.10 $ 3.60 $17.00 The normal selling price of the product is $104.10 per unit. An order has been received from an overseas customer for 2,900 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $2.10 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. Suppose there is not enough idle capacity to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 1,150 units for regular customers. The minimum acceptable price per unit for the special order is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $89.70 per unit 0 $69.10 per unit 0 $76.41 per unit 0 $104.10 per unit
