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61
47) Kozlov Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool
Total Cost
Total Activity
Assembly
$ 942,480
66,000 machine hours
Processing orders
$ 85,050
1,800 orders
Inspection
$ 126,854
1,820 inspection hours
The company makes 430 units of product A21W a year, requiring a total of 690 machine-hours, 40
orders, and 10 inspection-hours per year. The product's direct materials cost is $35.72 per unit and its
direct labor cost is $29.46 per unit. According to the activity-based costing system, the total overhead
cost of producing 430 units of A21W is:
A) $13,338.20
B) $11,121.40
C) $12,440.20
D) $12,215.70
E) $32,370.00
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48) Arial Company has two products: A and B. The company uses activity-based costing. The total
cost and activity for each of the company's three activity cost pools are as follows:
Total Activity
Activity Cost Pool Total Cost Product A Product B Total
Activity 1 $ 22,00
0 400 100 500
Activity 2
$ 16,24 380
0
200
580
Activity 3
$ 14,60 500
0
250
750
The activity rate under the activity-based costing system for Activity 3 is closest to:
A) $28.87 B) $19.47 C) $58.40 D) $32.55 E) $70.45
49) Portofino Corporation uses the following activity rates from its activity-based costing to assign
overhead costs to products:
Activity Cost Pools
Setting up batches
$ 79.50
Activity Rate
per batch
Processing customer orders
$ 71.31
per customer order
Assembling products
$ 7.06
per assembly hour
Data concerning two products appear below:
Product KJ22
Product KL37
Number of batches
69
12
Number of customer orders
20
9
Number of assembly orders
492
697
How much overhead cost would be assigned to Product KJ22 using the activity-based costing
system?
A) $157.87
B) $16,640.87
C) $10,385.22
D) $5,485.50
E) $91,722.47
67
50) Portofino Corporation uses the following activity rates from its activity-based costing to assign
overhead costs to products:
Activity Cost Pools Activity Rate
Setting up batches $ 79.50 per batch
Processing customer orders $ 71.31 per customer order
Assembling products $ 7.06 per assembly hour
Data concerning two products appear below:
Product KJ22
Product KL37
Number of batches
69
12
Number of customer orders
20
9
Number of assembly orders
492
697
How much overhead cost would be assigned to Product KL37 using the activity-based costing
system?
A) $5,874.82
B) $10,385.22
C) $6,516.61
D) $5,562.61
E) $1,595.79
51) Mirkle Corporation uses the following activity rates from its activity-based costing to assign
overhead costs to products:
Activity Cost Pools Activity Rate
Assembling products $ 6.56 per assembly hour
Processing customer orders $ 65.38 per customer order
Setting up batches $ 82.84 per batch
Data for one of the company's products follow:
Product P59G
Number of assembly hours
240
Number of customer orders
48
Number of batches
64
The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit
and direct labor cost $5.45 per unit. How much overhead cost would be assigned to Product P59G
using the activity-based costing system?
A) $54,482.56
B) $5,301.76
C) $10,014.40
D) $3,138.24
E) $154.78
52) Mirkle Corporation uses the following activity rates from its activity-based costing to assign
overhead costs to products:
Activity Cost Pools Activity Rate
Assembling products $ 6.56 per assembly hour
Processing customer orders $ 65.38 per customer order
Setting up batches $ 82.84 per batch
Data for one of the company's products follow:
Product P59G
Number of assembly hours
240
Number of customer orders
48
Number of batches
64
The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit
and direct labor cost $5.45 per unit. How much total cost would be assigned to the 4,000 units of
Product P59G using the activity-based costing system?
A) $31,814.40
B) $51,000.00
C) $10,014.40
D) $39,214.40
E) $61,014.40
53) Mirkle Corporation uses the following activity rates from its activity-based costing to assign
overhead costs to products:
Activity Cost Pools Activity Rate
Assembling products $ 6.56 per assembly hour
Processing customer orders $ 65.38 per customer order
Setting up batches $ 82.84 per batch
Data for one of the company's products follow:
Product P59G
Number of assembly hours
240
Number of customer orders
48
Number of batches
64
The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit
and direct labor cost $5.45 per unit. What is the cost per unit of Product P59G using the
activity-based costing system?
A) $167.53 B) $12.75 C) $9.80 D) $15.25 E) $2.50
