The Work in Process inventory account of a manufacturing firm shows a balance of $2,000 at the end of an accounting period. The job cost sheets of the only two uncompleted jobs for this period show charges of $500 and $300 for direct materials, and charges of $400 and $600 for direct labor. From this information, it appears that the company is using a predetermined overhead rate, as a percentage of direct labor costs, of 7. A. 12096 B. 1096 C. 20096 D. 20% 8. Rothe Company manufactures and sells a single product that it sells for $90 per unit and has a contribution margin ratio of 35%. The company's fixed expenses are $46,800. If Rothe desires a monthly target net operating income equal to 10% of sales, the amount of sales in units will have to be (rounded): A. 1,486 units B. 3,467 units C. 2,080 units D. 2,600 units 9. Bridget Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,000 units and of Product B is 3,000 units. There are three activity cost pools, with estimated total overhead cost and expected activity as follows: Estimated Expected Activity Activities Overhead Cost Product A Product B Total Activity 1.. 9,000 $12,000 $48,000 400 100 400 350 400 1,200 750 500 1,600 Activity 3... The overhead cost per unit of Product A under activity-based costing is closest to A. $6.00 B. $13.80 C. $8.63 D. $9.60