Room Chill Company Manufactures Ceiling Fans and Uses an Activity-Based

question 124

Multiple Choice

Room Chill Company manufactures ceiling fans and uses an activity-based costing system.Each ceiling fan has 20 separate parts.The direct materials cost is $75,and each ceiling fan requires 3.00 hours of machine time to manufacture.Additional information is as follows: $$\begin{array} { | l | l | l | } \hline \text { Activity } & \text { Allocation Base } & \begin{array} { l } \text { Predetermined Overhead } \\\text { Allocation Rate }\end{array} \\\hline \text { Materials handling } & \text { Number of parts } & \$ 0.08 \\\hline \text { Machining } & \text { Machine hours } & 7.60 \\\hline \text { Assembling } & \text { Number of parts } & 0.25 \\\hline \text { Packaging } & \text { Number of finished units } & 2.10 \\\hline\end{array}$$ What is the cost of assembling per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent.)

• A) $75.00
• B) $5.00
• C) $22.80
• D) $18.75

Identify rehabilitation programs that aim to improve inmates' character and virtue.

Outline the criteria for just punishment according to contemporary theorists.

Trace the historical changes in the attitude towards rehabilitation.

Understand the concept of denouncing criminals and its implications.

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Definitions:

Chart of Accounts

A systematic list of all account titles and numbers being used by a company to organize its financial transactions and to prepare financial statements.