For Its Inspecting Cost Pool, Ellsworth, Inc

question 28

Multiple Choice

For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $400,000 and 4,000 inspections. The actual overhead cost for that cost pool was $480,000 for 5,000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is

• A) $80 per inspection.
• B) $96 per inspection.
• C) $100 per inspection.
• D) $120 per inspection.

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Definitions:

Leadership Making

The process of developing and enhancing leadership qualities within an organization through strategies like coaching, mentoring, and training.

Acquaintance Phase

The initial stage of a relationship or process where parties get to know each other.

Leadership Making

The process of developing leadership qualities and capabilities within individuals or organizations.

Empowerment

The process of giving individuals or groups the power and authority to make decisions and act independently.