Kingsport Containers Company makes a single product that is subject to wide seasonal val job-order costing system and computes plantwide predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. Its estimated costs, by quarter, for the coming year are given below: Direct materials Direct labor Manufacturing overhead Total manufacturing costs (a) Number of units to be produced (b) Estimated unit product cost (a) + (b) First $ 320,000 160,000 220,000 $ 700,000 120,000 $ 5.83 Quarter Second $ 160,000 80,000 196,000 $436,000 60,000 $7.27 Third $80,000 40,000 154,000 Fourth $ 240,000 120,000 $304,000$? 30,000 $ 10.13 90,000 $7 Management finds the variation in quarterly unit product costs to be confusing. It has been suggested that the problem lies with manufacturing overhead because it is the largest element of total manufacturing cost. Accordingly, you have been asked to find a more appropriate way of assigning manufacturing overhead cost to units of product. Required: 1. Assuming the estimated variable manufacturing overhead cost per unit is $0.40, what must be the estimated total fixed manufacturing overhead cost per quarter? 2. Assuming the assumptions about cost behavior from the first three quarters hold constant, what is the estimated unit product cost for the fourth quarter? 3. What is causing the estimated unit product cost to fluctuate from one quarter to the next?

Sultan Company uses an activity-based costing system. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost $ 284,000 $ 6,790 $ 71,340 $ 57,900 $ 229,900 Product A 3,000 43 22 530 3,600 Expected Activity 35,500 DLHS Required: 1. Compute the activity rate for each of the activity cost pools. 2. The expected activity for the year was distributed among the company's four products as follows: 194 orders 82 part types 1,930 boards 20,900 MHs Expected Activity Product B 22,800 Activity Cost Pool Product C Product D 3,900 5,800 Labor-related (DLHS) Purchase orders (orders) 20 48 83 Parts management (part types) 15 32 13 Board etching (boards) 750 650 0 General factory (MHS) 7,300 3,900 6,100 Using the…

Fisher Fixtures manufactures three types of lighting fixtures, with model names of Silver, Gold, and Platinum. It applies all indirect costs according to an annual predetermined rate based on direct labor-hours. The plant controller has recommended that the company switch to an activity-based costing system. The controller's staff prepared the following cost estimates for next year (year 2) for the recommended cost drivers. Activity Recommended Cost Driver Estimated Cost Estimated Cost Driver Activity Purchasing material Number of purchase orders $ 115,200 240 purchase orders Receiving material Direct materials cost 217,600 $ 2,720,000   Setting up equipment Number of production runs 211,560 120 runs Machine depreciation and maintenance Machine-hours 72,590 14,518 hours Ensuring regulatory compliance Number of inspections 423,900 54 inspections Shipping Number of units shipped 1,040,400 578,000 units Total estimated cost   $ 2,081,250     In addition, management…

Please help me solve the total manufacturing cost for Job D-70 & Job C-200