A company has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Assembly Processing orders $70,578.60 Total Activity 66,500 machine-hours 2,370 orders inspection- $1,586,690 Inspection $124,500 1,660 hours The company makes 600 units of product A a year, requiring a total of 2,030 machine- hours, 108 orders, and 33 inspection-hours per year. The product's direct materials cost is $52.59 per unit and its direct labor cost is $19.32 per unit. The product sells for $175.60 per unit.

Silven Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity $138,000 Number of setups 10,200 Number of orders 92,400 Machine hours 18,480 Receiving hours phones with the following expected activity demands: Setting up equipment Ordering materials Machining Receiving Silven produces two models of cell Model X 5,000 80 200 6,600 385 Units completed Number of setups Number of orders Machine hours Receiving hours Required: Model Y 10,000 40 400 4,950 770 120 600 11,550 1,155

Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows:             Materials: (7 kilograms × $10 per kilogram) $ 70   Labor: (3 hours × $22 per hour) $ 66       All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:           In-process beginning inventory   none   In-process ending inventory—90% complete as to labor   900 units Units completed during the month   7,100 units Budgeted output   8,600 units Purchases of materials, in kilograms (AQ)   33,000   Total actual labor costs incurred $ 526,000   Direct labor hours worked (AQ)   22,000 hours Materials purchase-price variance $ 2,900 unfavorable Increase in materials inventory in July   1,300 kilograms Beginning inventory of materials   0 kg.…

Pureform, Incorporated, uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 57,000 539,000 560,000 36,000 1. Equivalent units of production 2. Cost per equivalent unit Materials $ 238,370 $ 344,290 The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 35% complete with respect to labor and overhead. Materials $ 51,000 Labor Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for…