Figure 16-4
Villafane, SA Following Are the Actual Costs of Producing 35,000 Decals: 1,000

question 34

Multiple Choice

Figure 16-4
Villafane, SA., has done a cost analysis for its production of decals. The following activities and cost drivers have been developed: $\begin{array}{ll}\text { Activity } & \text { Cost Formula } \\\text { Design } & £ 5,000+£ 0.05 \text { per machine hour } \\\text { Machining } & £ 25,000+£ 0.01 \text { per machine hour } \\\text { Setups } & £ 35 \text { per batch } \\\text { Purchasing } & £ 50+£ 15 \text { per purchase order }\end{array}$ Following are the actual costs of producing 35,000 decals: 1,000 machine hours; 5 batches; 30 purchase orders $\begin{array}{lr}\text { Design } & £ 5,080 \\\text { Machining } & ? \\\text { Setups } & ? \\\text { Purchasing } & £ 600\end{array}$ The following variances were given in the activity performance report: $\begin{array}{lr}\text { Design } & ? \\\text { Machining } & £ 40 \mathrm{~F} \\\text { Setups } & £ 15 \mathrm{~F} \\\text { Purchasing } & ?\end{array}$
-Refer to Figure 16-4. What is the actual cost of setups?

• A)£160
• B)£190
• C)£300
• D)none of the above

---

Definitions:

Professionalism

The conduct, aims, or qualities that characterize or mark a profession or professional person.

Jazz Scene

The milieu or environment pertaining to jazz music, including its performers, venues, and cultural influence.

Jazz World

A cultural and musical sphere centered around jazz, a genre of music characterized by swing, blue notes, and improvisation, originating in the African American communities.

Male Blues Singer

A male vocalist specializing in blues music, a genre originating in the African American communities of the Deep South of the United States around the end of the 19th century.