Klumper Corporation is a diversified manufacturer of industrial goods. The company’s activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Activity Rate Supporting direct labor $ 7 per direct labor-hour Machine processing $ 3 per machine-hour Machine setups $ 40 per setup Production orders $ 150 per order

Koontz Company manufactures two models of industrial components-a Basic model and an Advanced Model. The company considers all of its manufacturing overhead costs to be fixed and it uses plantwide manufacturing overhead cost allocation based on direct labor-hours. Koontz's controller prepared the segmented income statement that is shown below for the most recent year (he allocated selling and administrative expenses to products based on sales dollars): Basic Advanced Total Number of units produced and sold 20,000 10,000 30,000 $ 5,000,000 3,650,000 1,350,000 1,200,000 $3,000,000 $2,000,000 1,350,000 650,000 480,000 Sales Cost of goods sold Gross margin Selling and administrative expenses 2,300,000 700,000 720,000 (20,000) Net operating income (loss) $4 $4 170,000 150,000 Direct laborers are paid $20 per hour. Direct materials cost $40 per unit for the Basic model and $60 per unit for the Advanced model. Koontz is considering a change from plantwide overhead allocation to a departmental…

§ Your Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Activity Rate Assembly $12.75 per MH Processing orders $45.00 per order Inspection $75.00 per Inspection Hour Data concerning one of the company's products appear below: Selling price per unit $113.70 Direct materials cost per unit $48.14 Direct labor cost per unit $11.62 Annual unit production and sales 750 Annual machine-hours 6,500 Annual orders 160 Annual inspection-hours 130 How much overhead was applied to this product? O$ 90,075 O $100,725 O $ 99,825 O$ 92,625

Naples Corporation has provided the following data from its activity-based costing accounting system:        Indirect factory wages $ 820,000   Factory equipment depreciation $ 410,000     Distribution of resource consumption across activity cost pools:    Customer Orders   Product  Processing   Other   Total Indirect factor wages   50 %     40 %     10 %   100 % Factory equipment depreciation   10 %     70 %     20 %   100 %   The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?