Vanguard Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $1,159,720 $ 98,490 $ 152,721 Total Activity 79,000 machine-hours 2,100 orders 2,130 Inspection-hours The company makes 450 units of product 037W a year, requiring a total of 680 machine-hours, 40 orders, and 20 inspection-hours per year. The product's direct materials cost is $37.32 per unit and its direct labor cost is $30.26 per unit. According to the activity-based costing system, the average cost of product 037W is closest to: O $67.58 per unit $97.12 per unit $92.95 per unit. $93.93 per unit Allure Company manufactures and distributes two products, M and XY. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information: M XY Activity Production setups Material handling Packaging costs Cost Driver Number of setups Number of parts Number of units Amount $ 84,000 42,000 211,500 $ 337,500 56 90,000 24 60,000 What is the total overhead allocated to Product M using the current system? O $211,500. $147,600. $202,500 $189,900. Atkinson, Inc., manufactures products AB, and from a common process. Joint costs were $102.510. Additional information is as follows: Product Units Produced 6,600 5.650 2,825 15.075 Sales Value at Split-Off $ 43,600 49,155 33.900 $126.655 If Processed Further Sales Value $ 60,100 63,280 42.375 $ 165.755 Additional Costs $ 4,400 8.475 11.300 $ 24,175 Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product B? $48,055. $48,259. 0 O $47,259. $49,545. Task Master Enterprises employs a standard cost system in which direct materials inventory is carried at standard cost. Task Master has established the following standards for the prime costs of one unit of product. Direct Materials Direct Labor Standard Quantity 6 pounds 20 hour Standard Price $ 160 per pound $ 9.50 per hour Standard Cost $ 9.60 1.90 $ 11.50 During November, Task Master purchased 144,000 pounds of direct materials at a total cost of $273,600. The total factory wages for November were $50,000, 90% of which were for direct labor. TaskMaster manufactured 22,000 units of product during November using 125,000 pounds of direct materials and 5,000 direct labor hours. What is the direct labor efficiency variance for November? O $8,900. $5,700. $2,200 $1,930. O