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 Machine hours per unit Number of Labor hours per unit Product Blinks Dinks units 1,000 2,000 5 2 8 All of the machine hours take place in the Fabrication department, which has an estimated overhead of $84,000. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $72,000. rate to apply all overhead costs based on labor hours., What is the overhead cost per unit for Blinks? The Ramapo Company uses a single overhead Oa. $78.00 Ob. $56.00 Oc. $37.45 Od. $19.50 Adirondak 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. Total DLH per Product Direct Overhead B Labor Hours Painting Dept. $257,200 11,100 7 Finishing Dept. 64,900 10,400 3 Totals $322,100 21,500 10 14 Calculate the overhead rate per unit for Product A in the Painting Department of Adirondack Marketing Inc. Oa. $14.98 per unit Ob. $162.20 per unit Oc. $556.11 per unit Od. $104.86 per unit 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. Labor Hours Number of Machine Hours Product Units Per Unit Per Unit Blinks 970 7 Dinks 2,136 4 5 All of the machine hours take place in the Fabrication department, which has an estimated overhead of $94,900. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $95,400. 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 Blinks? Oa. $36.30 Ob. $190.82 Oc. $72.61 Od. $26.28 The total factory overhead for Big Light Company is budgeted for the year at $996,400. Big Light manufactures two different products- night lights and desk lamps. Night lights is budgeted for 19,700 units. Each night light requires two hour of direct labor. Desk lamps is budgeted for 22,200 units. Each desk lamp requires three hours of direct labor. a Determine the total number of budgeted direct labor hours for year. b Determine the single plantwide factory overhead rate using direct labor hours as the allocation base. Round your answer to two decimal places, if necessary. c Determine the factory overhead allocated per unit for each product using the single plantwide factory overhead rate calculated in (b). Round your answers to two decimal places, if necessary. Night Lights per unit Desk Lamps per unit 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. Product Direct Labor Hours (dlh) Overhead A 5 dlh Painting Dept. $238,200 11,200 dlh 13 dih Finishing Dept. 75,100 8,100 4 17 $313,300 Totals 19,300 dlh 17 dlh 22 dlh Determine the overhead in the Painting Department for each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. a. $106.35 per unit Ob. $46.36 per unit Oc. $21.27 per unit Od. $81.17 per unit The Aleutian Company produces two products, Rings and Dings. They are manufactured in two departments-Fabrication and Assembly. Data for the products and departments are listed below. Number of units Labor hours per unit Machine hours per unit Product Rings 1,000 4 6 Dings 2,000 3 9 All of the machine hours take place in the Fabrication Department, which has an estimated overhead of $90,000. All of the labor hours take place in the Assembly Department, which has an estimated total overhead of $105,000. The Aleutian Company uses departmental overhead rates. The Fabrication Department uses machine hours for an allocation base, and the Assembly Department uses labor hours. What is the Assembly Department overhead rate per labor hour? Oa. $3.75 Ob. $4.38 Oc. $10.50 Od. $19.50 The Aleutian Company produces two products, Rings and Dings. They are manufactured in two departments-Fabrication and Assembly. Data for the products and departments are listed below. Number of Labor Hours Machine Hours Product Units Per Unit Per Unit Rings 900 4 5 11 Dings 2,460 7 All of the machine hours take place in the Fabrication Department, which has an estimated overhead of $82.800. All of the labor hours take place in the Assembly Department, which has an estimated total overhead of $73.900. The Aleutian Company uses a departmental overhead rates. The Fabrication Department uses machine hours for an allocation base, and the Assembly Department uses labor hours What is the overhead cost per unit for Dings? Oa. $46.64 Ob. $27.30 Oc. $4.24 Od. $53.67