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The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Small Lamps -

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The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Small Lamps - 3,000 units Desk Lamps - 6,000 units 8,000 16,000 Inspections Assembly (dih) 9,000 16,000 15,000 12,000 Activity Pool Activity Base 24,000 Budgeted Activity Cost $60,000 Setups Inspections Assembly (din) 24,000 28,000 $120,000 $280,000 Calculate the total factory overhead to be charged to desk lamps. Oa. $306667 Ob. $225.000 Oc. 5230.000 Od. $235.000 Blackwelder Factory produces two similar products-small lamps and desk lamps. The total plant overhead budget is $687,000 with 535,000 estimated direct labor hours. It is further estimated that small lamp production will require 287,000 direct labor hours and desk lamp production will need 248,000 direct labor hours Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will Blackwelder Factory allocate to desk lamp production if actual direct hours for the period is 219,000 Oa. $900,313 Ob. $280,320 Oc. $605,665 Od. $406,680 Everest Co. uses a plantwide factory overhead rate based on direct labor hours. Overhead costs would be overcharged to which of the following departments? Oa. A capital intensive department Ob. Alhor intensive department Oc. A materials intensive department Od. All of these choices are correct Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours. Painting Dept. Finishing Dept. Totals Overhead $248,000 72.000 $320,000 Direct Labor Hours (din) 10,000 din 10.000 20,000 din Product . B 16 dih 4 din 4 16 20 dih 20 din Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. Oa. 214.00 per unit Ob. $425.60 per unit O. SIIS 20 per unit Od. S320,00 per unit de Maring in maratures to products and Presently, the cosa single partite factory overhead rate forcating overhead to products. However, management is considering moving to a multiple department for allocating overhead. The following present information about estimated overhead and director hour Direr Pred Overhead Laber Hours (am) A $12,00 13,160 212 Determine the head in the Department for each of Product Blue Maring in mentem Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by product are provided below. Procurement Scheduling Materials handling Product development Production Activity Cost $ $370,000 250,000 500,000 730,000 1,500,000 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Number of Number of Number Number of Purchase Production of Engineering Machine Orders Orders Moves Changes Hous 4.000 300 1.400 10 2,000 4,000 150 800 10 8,000 12,000 800 4,000 25 10,000 Disk drives Tape drives Wire drives 2,000 4,000 2,500 Determine the activity-based cost for each tape drive unit. - Oa. 597.73 Ob. 5103.84 Oc. 5232.69 Od. $394.12 The Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are listed below Number of Units 935 Labor Hours Per Unit Machine Hours Per Unit Product Blinks Dinks 4 2 6 2,063 All of the machine hours take place in the Fabrication department, which has an estimated overhead of $93,500. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $99,300. The Ramapo Company uses a single overhead rate to apply all overhead costs based on labor hours. What is the overhead cost per unit for Dinks? Oa. $198.61 Ob. 564.94 Oc. $81.18 Od. 536.60

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