K t nces Rand Company computed the following activity rates using activity-based costing. Activity Setup Materials handling Inspection $ 60 per materials requisition $3 per unit inspected The company's deluxe model used the following activities to produce 1,000 units. Activity Setup Materials handling Inspection Activity Rate Activity Setup Materials handling Inspection $ 1,040 per setup Total allocated cost Units produced Overhead cost per unit 1,000 units inspected Compute the overhead cost per unit for the deluxe model using activity-based costing. Actual Activity Usage 2 setups 24 materials requisitions Activity Usage Activity Rate Allocated C

Hi-T Company uses the weighted average method of process costing. Information for the company’s first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process.    Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 6,000 100% 80% Completed and transferred out 27,000     Ending work in process inventory 11,000 100% 40%   Beginning work in process     Direct materials $ 60,000   Conversion 78,460 $ 138,460 Costs added this period     Direct materials 415,000   Conversion 358,000 773,000 Total costs to account for   $ 911,460 a. Compute the equivalent units of production for both direct materials and conversion.b. Compute the cost per equivalent unit for both direct materials and conversion.c. Assign costs to the department’s output—specifically, to the units transferred out and to the units in ending work…

1. X Company uses activity-based costing for Product B and Product D. The total estimated overhead cost for the parts administration activity pool was $550,000 and the expected activity was 2000 part types. If Product D requires 1200 part types, the amount of overhead allocated to product D for parts administration would be: a) $275,000 b) $300,000 c) $330,000 d) $345,000

Carla Vista Industries has three activity cost pools and two products. It expects to produce 2,700 units of Product SZ09 and 1,400 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Carla Vista accumulated the following data relative to those activity cost pools and cost drivers. question: Assign the overhead cost to the two products: SZ09$? and NZ16$?

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Lens Care Incorporated (LCI) manufactures specialized equipment for polishing optical lenses. There are two models - one mainly used for fine eyewear (F-32) and another for lenses used in binoculars, cameras, and similar equipment (B-13).The manufacturing cost of each unit is calculated using activity-based costing, using the following manufacturing cost pools:   Cost Pools Allocation Base Costing Rate Materials handling Number of parts $ 2.50 per part Manufacturing supervision Hours of machine time $ 14.81 per hour Assembly Number of parts $ 3.35 per part Machine setup Each setup $ 56.55 per setup Inspection and testing Logged hours $ 45.55 per hour Packaging Logged hours $ 19.55 per hour   LCI currently sells the B-13 model for $2,000 and the F-32 model for $1,500. Manufacturing costs and activity usage for the two products are as follows:     B-13 F-32 Direct materials $ 164.55 $ 75.64 Number of parts 161 121 Machine hours 7.95 4.21 Inspection time…

Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost $ 888,300 Assembly Processing orders $ 60,560 Inspection $ 101,572 Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost Multiple Choice Total Activity 54,000 machine-hours 1,600 orders: 1,340 inspection-hours O $144.43 per unit 600 1,040 70 45 According to the activity-based costing system, the average cost of product Q79Y is closest to: (Round your intermediate calculations to 2 decimal places.) $49.00 per unit $ 41.13 per unit