The Dawson Company product and the total overhead information: manufactures small lamps and desk lamps. The following shows the activities per Setu Ins Small Lamps 3,000 units 8,000 Desk Lamps-6,000 units16,000 9,000 12,000 Activity Pool Activity Base Budgeted Amount 24,000 24,000 28,000 S60,000 14. Calculate the total factory overhead to be charged to desk lamps. a. $225,000 b. $306,667 c. $235,000 d. $230,000 15. Shubel lik Company is changing to an activity-based costing method. They have determined that they will use three cost pools. They are setups, inspections, and assembly. Which of the following would be used as the activity base for assembly? a. number of setups b. number of units to be produced c. number of inspections d. number of direct labor hours 16. Logan Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a just-in-time cell for ea customer. The following information relates only to one customer's just-in-time cell. For the year planned labor and overhead was $76,800,000; materials costs, $25 per unit. Planned production included 9,600 ho to produce 76,800 motor drives. Actual production for the month of August was 5,200 units, and motor dr shipped amounted to 5,040 units. From the foregoing information, determine the budgeted cell conversion cost per hour. a. $8,000 b. $8,025 c. $800 d. $7,200 Which of the following is a value-added activity? a. rework b. preventive maintenance c. scrap processing d. warranty work 17