3-423
3-424
85.
Filosa, Inc., manufactures and sells two products: Product W9 and Product F8. 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 W9
Total
Labor-related
DLHs
$374,495
4,900
12,100
Production orders
orders
84,172
500
1,100
General factory
MHs
221,960
3,000
6,200
$680,627
Labor-related
12,100
DLHs
$30.95
orders
$76.52
General factory
MHs
$35.80
per MH
The total overhead applied to Product W9 under activity-based costing is closest to:
3-425
3-426
86.
Filosa, Inc., manufactures and sells two products: Product W9 and Product F8. 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 W9
Total
Labor-related
DLHs
$374,495
4,900
12,100
Production orders
orders
84,172
500
1,100
General factory
MHs
221,960
3,000
6,200
$680,627
Labor-related
12,100
DLHs
$30.95
per DLH
orders
$76.52
$35.80
The total overhead applied to Product F8 under activity-based costing is closest to:
3-427
3-428
87.
Frogge, Inc., manufactures and sells two products: Product H0 and Product N3. 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 H0
700
8.0
5,600
Product N3
500
10.0
5,000
Total direct labor-
hours
10,600
The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $160.60 for
Product H0 and $240.30 for Product N3
.
The company is considering adopting 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 H0
Product N3
Total
Labor-related
DLHs
$311,640
5,600
5,000
10,600
Production orders
orders
27,654
600
500
1,100
General factory
MHs
518,586
3,000
2,700
5,700
$857,880
The activity rate for the Labor-Related activity cost pool under activity-based costing is
closest to:
3-429
3-430
88.
Frogge, Inc., manufactures and sells two products: Product H0 and Product N3. 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 H0
700
8.0
5,600
Product N3
500
10.0
5,000
Total direct labor-
hours
10,600
The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $160.60 for
Product H0 and $240.30 for Product N3
.
The company is considering adopting 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 H0
Product N3
Total
Labor-related
DLHs
$311,640
5,600
5,000
10,600
Production orders
orders
27,654
600
500
1,100
General factory
MHs
518,586
3,000
2,700
5,700
$857,880
The activity rate for the Production Orders activity cost pool under activity-based costing
is closest to:
3-431
3-432
89.
Frogge, Inc., manufactures and sells two products: Product H0 and Product N3. 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 H0
700
8.0
5,600
Product N3
500
10.0
5,000
Total direct labor-
hours
10,600
The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $160.60 for
Product H0 and $240.30 for Product N3
.
The company is considering adopting 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 H0
Product N3
Total
Labor-related
DLHs
$311,640
5,600
5,000
10,600
Production orders
orders
27,654
600
500
1,100
General factory
MHs
518,586
3,000
2,700
5,700
$857,880
The activity rate for the General Factory activity cost pool under activity-based costing is
closest to:
3-433
3-434
90.
Frogge, Inc., manufactures and sells two products: Product H0 and Product N3. 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 H0
700
8.0
5,600
Product N3
500
10.0
5,000
Total direct labor-
hours
10,600
The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $160.60 for
Product H0 and $240.30 for Product N3
.
The company is considering adopting 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 H0
Product N3
Total
Labor-related
DLHs
$311,640
5,600
5,000
10,600
Production orders
orders
27,654
600
500
1,100
General factory
MHs
518,586
3,000
2,700
5,700
$857,880
The overhead applied to each unit of Product H0 under activity-based costing is closest
to:
3-435
3-436
3-437
91.
Frogge, Inc., manufactures and sells two products: Product H0 and Product N3. 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 H0
700
8.0
5,600
Product N3
500
10.0
5,000
Total direct labor-
hours
10,600
The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $160.60 for
Product H0 and $240.30 for Product N3
.
The company is considering adopting 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 H0
Product N3
Total
Labor-related
DLHs
$311,640
5,600
5,000
10,600
Production orders
orders
27,654
600
500
1,100
General factory
MHs
518,586
3,000
2,700
5,700
$857,880
The overhead applied to each unit of Product N3 under activity-based costing is closest
to:
3-438
3-439
3-440
92.
Kamerling, Inc., manufactures and sells two products: Product H0 and Product Q8. 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 H0
300
9.0
2,700
Product Q8
700
12.0
8,400
Total direct labor-
hours
11,100
The direct labor rate is $16.50 per DLH. The direct materials cost per unit for each
product is given below:
Direct Materials Cost per Unit
Product H0
$112.00
Product Q8
$100.80
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 H0
Product Q8
Total
Labor-related
DLHs
$542,901
2,700
8,400
11,100
Machine setups
setups
20,244
400
300
700
General factory
MHs
433,608
4,300
4,600
8,900
$996,753
The overhead applied to each unit of Product H0 under activity-based costing is closest
to:
3-442