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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:

Light

Electromagnetic radiation that can be detected by the human eye, responsible for the sense of sight.

Rods

Photoreceptor cells in the retina that are highly sensitive to light and enable vision in low light conditions.

Fovea

A small depression in the retina where visual acuity is highest, due to the dense concentration of cone cells.

Periphery

Describes the outer limits or edge of an area or object, often used in reference to vision to describe areas seen outside the central point of focus.

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