Safety Corporation Uses the Following Activity Rates from Its Activity-Based

question 120

Essay

Safety Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products.
$$\begin{array} { l c c } \text { Activity Cost Pools } &{ \text { Activity Rate } } \\\text { Batch Setup } & \$ 62.52 \text { per batch } \\\text { Processing customer orders } & \$ 19.58 \text { per customer order } \\\text { Assembling products } & \$ 8.71 \text { per assembly hour }\end{array}$$
Data concerning two products appear below:
$$\begin{array} { | l | r | r | } \hline & \text { Praduct C } & \text { Praduct E } \\\hline \text { Nurnber of batches } & 66 & 53 \\\hline \text { Nurnber of customer arders } & 46 & 31 \\\hline \text { Nurnber of assernbly hours } & 419 & 162 \\\hline\end{array}$$
Required:
How much overhead cost would be assigned to each of the products using the company's activity-based costing system?

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Definitions:

Foraminiferans

Marine protozoans characterized by their porous shells, or tests, through which pseudopodia extend for feeding and locomotion.

Rhizarians

A group of mostly unicellular eukaryotes, characterized by their production of pseudopods, which are extensions used for movement and feeding.

Freshwater Algae

Simple, often microscopic, plant-like organisms that live in fresh water and are capable of photosynthesis.

Green Algae

A large group of algae, primarily aquatic, that contain chlorophyll and conduct photosynthesis.