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30. Youd 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:
How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost
pool?
31. Higbie Corporation uses an activity-based costing system with three activity cost pools.
The company has provided the following data concerning its costs:
The distribution of resource consumption across the three activity cost pools is given below:
How much cost, in total, would be allocated in the first-stage allocation to the Fabricating activity
cost pool?
32. Madson Corporation uses an activity-based costing system with three activity cost pools.
The company has provided the following data concerning its costs:
The distribution of resource consumption across the three activity cost pools is given below:
How much cost, in total, would be allocated in the first-stage allocation to the Order Processing
activity cost pool?
33. Kach Corporation uses an activity-based costing system with three activity cost pools.
The company has provided the following data concerning its costs:
The distribution of resource consumption across the three activity cost pools is given below:
How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost
pool?
34. Spendlove Corporation has provided the following data from its activity-based costing
system:
The company makes 430 units of product S78N a year, requiring a total of 1,120 machine-hours,
40 orders, and 30 inspection-hours per year. The product's direct materials cost is $49.81 per unit
and its direct labor cost is $12.34 per unit. The product sells for $129.90 per unit.
According to the activity-based costing system, the product margin for product S78N is:
35. Maccarone Corporation has provided the following data from its activity-based costing
system:
Data concerning one of the company's products, Product A43V, appear below:
According to the activity-based costing system, the product margin for product A43V is:
36. Reach Consulting Corporation has its headquarters in Chicago and operates from three
branch offices in Portland, Dallas, and Miami. Two of the company's activity cost pools are
General Service and Research Service. These costs are allocated to the three branch offices
using an activity-based costing system. Information for next year follows:
Estimated branch data for next year is as follows:
How much of the headquarters cost allocation should Dallas expect to receive next year?
37. Drewniak Corporation has provided the following data from its activity-based costing
system:
The company makes 430 units of product O37W 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 average cost of product O37W is closest to:
38. Petitte Corporation has provided the following data from its activity-based costing
system:
Data concerning the company's product K54A appear below:
According to the activity-based costing system, the average cost of product K54A is closest to:
39. Matt Company uses activity-based costing. The company has two products: A and B. The
annual production and sales of Product A is 8,000 units and of Product B is 6,000 units. There are
three activity cost pools, with total cost and total activity as follows:
The activity-based costing cost per unit of Product A is closest to:
40. Gaucher Corporation has provided the following data from its activity-based costing
accounting system:
The activity rate for the "designing products" activity cost pool is closest to:
41. Data concerning three of the activity cost pools of Burlingame LLC, a legal firm, have
been provided below:
The activity rate for the "meeting with clients" activity cost pool is closest to:
42. Paul 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:
The activity rate under the activity-based costing system for Activity 3 is closest to:
6-35
43. Wecker Corporation uses the following activity rates from its activity-based costing to
assign overhead costs to products:
Data concerning two products appear below:
How much overhead cost would be assigned to Product V09X using the activity-based costing
system?
44. Ekmark Corporation uses the following activity rates from its activity-based costing to
assign overhead costs to products:
Data for one of the company's products follow:
How much overhead cost would be assigned to Product P59G using the activity-based costing
system?
45. Activity rates from Quattrone Corporation's activity-based costing system are listed
below. The company uses the activity rates to assign overhead costs to products:
Last year, Product F76D involved 2 customer orders, 434 assembly hours, and 20 batches. How
much overhead cost would be assigned to Product F76D using the activity-based costing
system?
Lehner Corporation has provided the following data from its activity-based costing
accounting system:
Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining
costs that are not assigned to products.
46. How much indirect factory wages and factory equipment depreciation cost would be
assigned to the Customer Orders activity cost pool?
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47. How much indirect factory wages and factory equipment depreciation cost would NOT be
assigned to products using the activity-based costing system?
Loffredo Corporation has provided the following data from its activity-based costing
accounting system:
Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining
costs that are not assigned to products.
48. How much supervisory wages and factory supplies cost would be assigned to the Batch
Processing activity cost pool?
