106. Olide, Inc., manufactures and sells two products: Product B9 and Product C8. The annual
production and sales of Product of B9 is 300 units and of Product C8 is 100 units. The company
has an activity-based costing system with the following activity cost pools, activity measures, and
expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures Overhead Cost Product B9
Product C8 Total
Labor-related DLHs $67,966 2,400 1,000 3,400
Production orders orders 13,874 300 400 700
General factory MHs 283,911 5,000 5,100 10,100
$365,751
The overhead applied to each unit of Product C8 under activity-based costing is closest to:
107. Bohringer, Inc., manufactures and sells two products: Product A1 and Product X5. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product A1 200 9.0 1,800
Product X5 1,000 6.0 6,000
Total direct labor-hours 7,800
The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $256.50 for Product
A1 and $165.20 for Product X5
.
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures
Overhead Cost
Product A1
Product X5
Total
Labor-related DLHs $315,588 1,800 6,000 7,800
Production orders orders 26,761 300 400 700
General factory MHs 630,800 4,800 4,700 9,500
$973,149
The activity rate for the Labor-Related activity cost pool under activity-based costing is closest
to:
108. Bohringer, Inc., manufactures and sells two products: Product A1 and Product X5. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product A1 200 9.0 1,800
Product X5 1,000 6.0 6,000
Total direct labor-hours 7,800
The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $256.50 for Product
A1 and $165.20 for Product X5
.
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures
Overhead Cost
Product A1
Product X5
Total
Labor-related DLHs $315,588 1,800 6,000 7,800
Production orders orders 26,761 300 400 700
General factory MHs 630,800 4,800 4,700 9,500
$973,149
The activity rate for the Production Orders activity cost pool under activity-based costing is
closest to:
109. Bohringer, Inc., manufactures and sells two products: Product A1 and Product X5. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product A1 200 9.0 1,800
Product X5 1,000 6.0 6,000
Total direct labor-hours 7,800
The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $256.50 for Product
A1 and $165.20 for Product X5
.
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures
Overhead Cost
Product A1
Product X5
Total
Labor-related DLHs $315,588 1,800 6,000 7,800
Production orders orders 26,761 300 400 700
General factory MHs 630,800 4,800 4,700 9,500
$973,149
The activity rate for the General Factory activity cost pool under activity-based costing is closest
to:
110. Bohringer, Inc., manufactures and sells two products: Product A1 and Product X5. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product A1 200 9.0 1,800
Product X5 1,000 6.0 6,000
Total direct labor-hours 7,800
The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $256.50 for Product
A1 and $165.20 for Product X5
.
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures
Overhead Cost
Product A1
Product X5
Total
Labor-related DLHs $315,588 1,800 6,000 7,800
Production orders orders 26,761 300 400 700
General factory MHs 630,800 4,800 4,700 9,500
$973,149
The total overhead applied to Product A1 under activity-based costing is closest to:
111. Bohringer, Inc., manufactures and sells two products: Product A1 and Product X5. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product A1 200 9.0 1,800
Product X5 1,000 6.0 6,000
Total direct labor-hours 7,800
The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $256.50 for Product
A1 and $165.20 for Product X5
.
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures
Overhead Cost
Product A1
Product X5
Total
Labor-related DLHs $315,588 1,800 6,000 7,800
Production orders orders 26,761 300 400 700
General factory MHs 630,800 4,800 4,700 9,500
$973,149
The total overhead applied to Product X5 under activity-based costing is closest to:
3-196
112. Aboud, Inc., manufactures and sells two products: Product Q6 and Product Z7. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product Q6 600 8.0 4,800
Product Z7 100 9.0 900
Total direct labor-hours 5,700
The direct labor rate is $25.90 per DLH. The direct materials cost per unit for each product is
given below:
Direct Materials Cost per Unit
Product Q6 $156.50
Product Z7 $142.40
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures Overhead Cost Product Q6
Product Z7
Total
Labor-related DLHs $218,937 4,800 900 5,700
Machine setups setups 9,408 400 300 700
General factory MHs 199,969 3,700 4,000 7,700
$428,314
The activity rate for the General Factory activity cost pool under activity-based costing is closest
to:
113. Aboud, Inc., manufactures and sells two products: Product Q6 and Product Z7. Data
concerning the expected production of each product and the expected total direct labor-hours
(DLHs) required to produce that output appear below:
Expected Production Direct Labor-Hours Per Unit
Total Direct Labor-Hours
Product Q6 600 8.0 4,800
Product Z7 100 9.0 900
Total direct labor-hours 5,700
The direct labor rate is $25.90 per DLH. The direct materials cost per unit for each product is
given below:
Direct Materials Cost per Unit
Product Q6 $156.50
Product Z7 $142.40
The company has an activity-based costing system with the following activity cost pools, activity
measures, and expected activity:
Estimated Expected Activity
Activity Cost Pools Activity Measures Overhead Cost Product Q6
Product Z7
Total
Labor-related DLHs $218,937 4,800 900 5,700
Machine setups setups 9,408 400 300 700
General factory MHs 199,969 3,700 4,000 7,700
$428,314
The total overhead applied to Product Q6 under activity-based costing is closest to:
