Yuvil Corporation produces a single product. At the end of the company's first year of operations, 1,000 units of inventory remained on hand. Its variable manufacturing overhead cost is $45 per unit and its fixed manufacturing overhead cost is $10 per unit. Yuvil's absorption costing net operating income would be higher than its variable costing net operating income by: A. $0 B. $10,000 C. $35,000 D. $45,000 Which of the following levels of costs should not be allocated to products for decision-making purposes? A. Unit-level activities. B. Batch-level activities. C. Product-level activities. D. Organization-sustaining activities. Poskey Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system: Distribution of resource consumption: How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? A. $187,000 B. $264,000 C. $217,000 D. $165,000 Which of the following would probably be the most accurate measure of activity to use for allocating the costs associated with a factory's purchasing department? A. Machine-hours B. Direct labor-hours C. Number of orders processed D. Cost of materials purchased