Deemer Corporation has an activity-based costing system with three activity cost pools-Processing. Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on reso consumption. Data used in the first stage allocations follow: Overhead costs: Equipment expense Indirect labor Distribution of Resource Consumption Across Activity Cost Pools: Equipment expense Indirect labor Product F6 Product Xe Total Multiple Choice Processing costs are assigned to products using machine-hours (MHS) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: O $73,000 $ 6,900 MHS (Processing) 10,900 1,780 12,680 $919 per batch $4.60 per batch Processing 0.40 0.40 $34.00 per batch The activity rate for the Supervising activity cost pool under activity-based costing is closest to: $13.89 per batch Activity Cost Pools Supervising 0.40 0.50 Batches (Supervising) Other 0.20 0.10 920 1,430 2,350

Process costing is a sort of operation costing which is employed to determine the value of a product at each process or stage of producing process, applicable where goods produced from a series of continuous operations or procedure.

Job costing is adhesive costs of each and every job involved in the production processes. It is an accounting measure. It is a method which determines the cost of specific jobs, which are performed according to the consumer’s specifications. Job costing …

Cost Accounting is a form of managerial accounting that helps the company in assessing the total variable cost so as to compute the cost of production. Cost accounting is generally used by the management so as to ensure better decision-making. In compari…