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The Emmanuele Company Has Collected the Following Data for Use

question 51

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The Emmanuele Company has collected the following data for use in calculating product costs:
Activity Data: (expected and actual)
 Mops  Brooms  Total  Units produced 50,000250,000300,000 Prime costs $200,000$750,000$950,000 Direct labour hours 10,00040,00050,000 Machine hours 20,00010,00030,000 Number of setups 2575100 Inspection hours 1,2002,8004,000 Number of moves 140210350\begin{array}{|l|l|l|l|}\hline & \text { Mops } & \text { Brooms } & \text { Total } \\\hline \text { Units produced } & 50,000 & 250,000 & 300,000 \\\hline \text { Prime costs } & \$ 200,000 & \$ 750,000 & \$ 950,000 \\\hline \text { Direct labour hours } & 10,000 & 40,000 & 50,000 \\\hline \text { Machine hours } & 20,000 & 10,000 & 30,000 \\\hline \text { Number of setups } & 25 & 75 & 100 \\\hline \text { Inspection hours } & 1,200 & 2,800 & 4,000 \\\hline \text { Number of moves } & 140 & 210 & 350\\\hline\end{array} Departmental Data: (expected and actual)
 Moulding  Assembly  Total  Direct labour hours  Mops 5,0005,00010,000 Brooms 5,00035,00040,000 Total 10,00040,00050,000 Machine hours  Mops 17,0003,00020,000 Brooms 3,0007,00010,000 Total 20,00010,00030,000 Overhead costs  Machining $120,000$30,000$150,000 Moving materials 40,00030,00070,000 Setting up 70,00010,00080,000 Inspecting products 20,00030,00050,000 Total 250,000$100,000$350,000\begin{array}{|l|r|r|r|}\hline & \text { Moulding } & {\text { Assembly }} & \text { Total } \\\hline \text { Direct labour hours } & & & \\\hline \text { Mops } & 5,000 & 5,000 & 10,000 \\\hline \text { Brooms } & 5,000 & 35,000 & 40,000 \\\hline \text { Total } & 10,000 & 40,000 & 50,000 \\\hline \text { Machine hours } & & & \\\hline \text { Mops } & 17,000 & 3,000 & 20,000 \\\hline \text { Brooms } & 3,000 & 7,000 & 10,000 \\\hline \text { Total } & 20,000 & 10,000 & 30,000 \\\hline \text { Overhead costs } & & & \\\hline \text { Machining } & \$ 120,000 & \$ 30,000 & \$ 150,000 \\\hline \text { Moving materials } & 40,000 & 30,000 & 70,000 \\\hline \text { Setting up } & 70,000 & 10,000 & 80,000 \\\hline \text { Inspecting products } & 20,000 & 30,000 & 50,000 \\\hline \text { Total } & 250,000 & \$ 100,000 & \$ 350,000 \\\hline\end{array}
-Refer to the figure.What is the consumption ratio for the plant-wide activity rate?

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Definitions:

Seminal Fluid

A viscous fluid emitted from the male reproductive tract that contains sperm and is intended for fertilization.

Masters and Johnson's Phases

The four-stage model of sexual response, comprising excitement, plateau, orgasm, and resolution, identified by researchers William Masters and Virginia Johnson.

Level of Arousal

A state of physiological and psychological alertness or readiness, often linked to performance and activity.

Sexual Response Cycle

A sequence of physical and emotional phases that humans experience during sexual activity, including stages of excitement, plateau, orgasm, and resolution.

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