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18) Andris Corporation uses activity-based costing to determine product costs for external financial reports.

The company has provided the following data concerning its activitybased costing system: Activity cost pools (and activity measures) Estimated overhead cost Machine related (machine hours) $46,400 Batch setups(setups) &nb sp; $434,000 General factory(direct labor hours) $226,500 & nbsp; Activity cost pools Machine related Batch setup ; General factory Ecpected activity total product X ProductY 4,000 3,000 1,000 7,000 3,000 4,000 15,000 7,000 8,000

The activity rate for the batch setup activity cost pool is closest to: $62.00 19) Feldpausch Corporation has provided the following data from its activity-based costing system: Activity cost pool Total cost Total Activity Assembly $1,137,360 84,000 machine hours Processing orders $28,479 1,100 orders Inspection $97,155 1,270 inspection hours The company makes 470 units of product W26B a year, requiring a total of 660 machinehours, 50 orders, and 40 inspection-hours per year. The product's direct materials cost is $40.30 per unit and its direct labor cost is $42.22 per unit. The product sells for $118.00 per unit. According to the activity-based costing system, the product margin for product W26B is: $3,384.70 20) (Appendix 8A) Espinoza Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity based costing system: Overhead costs: Wages and salaries=$220,000 Other expenses=$160,000 Total=$380,000 Distribution of resource consumption: Activity cost pools Filling orders Customer support Other Total Wages and salaries 35% ; 55% 10% 100% Other expenses 15% & nbsp; 65% 20% 100%

The Other activity cost pool consists of the cost of idle capacity and organizationsustaining costs. The amount of activity for the year is as follows: Activity Cost Pool Filling orders Customer support Activity 4,000 orders 20 customers

To the nearest whole dollar, how much wages and salaries cost would be allocated to a customer who made 6 orders in a year? $6,166 21) Dietz Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system: Costs: Manufacturing overhead=$440,000 Selling and administrative expenses=$240,000 Total=$680,000 Distribution of resource consumption: ; &nb sp; Activity cost pools Order size Customer support Other Total Manufacturing overhead 55% 35% 10% 100% Selling and administrative expenses 30% 30% 20% 100% The Other activity cost pool consists of the costs of idle capacity and organizationsustaining costs. You have been asked to complete the first-stage allocation of costs to the activity cost pools. How much cost, in total, would be allocated in the first-stage allocation to the Customer Support activity cost pool? $274,000 22) Data concerning three of the activity cost pools of Salcido LLC, a legal firm, have been provided below: Activity cost Pools Total cost Total activity Researching legal issues $20,480 640 research hours Meeting with clients $1,182,239 7,253 meeting hours Preparing documents $91,840 5,740documents

The activity rate for the meeting with clients activity cost pool is closest to: $163 per meeting hour 23) Which of the following would be an acceptable measure of activity for a material handling activity cost pool? Number of material moves a) yes b) no c) yes d) no Weight of material moves yes yes no no

24) Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and Salaries=$340,000 Depreciation=$120,000 Rent=140,000 Total=$600,000 The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Activity cost pool Assembly Order processing Other Total activity 30,000 labor hour 500 orders Not applicable

The Other activity cost pool does not have a measure of activity; it is used to accumulate costs of idle capacity and organization-sustaining costs. The distribution of resource consumption across activity cost pools is given below: &nb sp; Assembly Order processing Other Total Wages and salarie s= 40% 35% 25% 100% Depreci ation= 15% 45% 40% 100% Rent= 35% &n bsp; 30% 35% 100% The activity rate for the Order Processing activity cost pool is closest to:? $430 per order 25) Dietz Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based

costing system: Costs: Manufacturing overhead= $440,000 Selling and administrative expenses=$240,000 Total=$680,000 Distribution of resource consumption: &nb sp; Order size Customer support Other Manufacturing overhead= &n bsp; 55% 35% 10% Selling and administrative expenses= 30% 50% 20% 100% Total 100%

The Other activity cost pool consists of the costs of idle capacity and organizationsustaining costs. You have been asked to complete the first-stage allocation of costs to the activity cost pools. How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool? $314,000