Koszyk Manufacturing Corporation Has a Traditional Costing System in Which

question 106

Multiple Choice

Koszyk Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHs) . The company has two products, P85G and C43S, about which it has provided the following data:
$\begin{array} { | l | r | r | } \hline & \text { P85G } & \text { C43S } \\\hline \text { Direct materials per unit } & \$ 36.50 & \$ 63.10 \\\hline \text { Direct labour per unit } & \$ 20.80 & \$ 31.20 \\\hline \text { Direct labour hours per unit } & 0.80 & 1.20 \\\hline \text { Annual production } & 35,000 & 10,000 \\\hline\end{array}$
The company's estimated total manufacturing overhead for the year is $2,264,000 and the company's estimated total direct labour-hours for the year is 40,000.

The company is considering using a variation of activity-based costing to determine its unit product costs for externalreports. Data for this proposed activity-based costing system appear below: $\begin{array} { | l | r | } \hline \text { Activities and Activity Measures } & \text { Estimated Overhead Cost } \\\hline \text { Supporting direct labour (DLHs) } & \$ 1,160,000 \\\hline \text { Setting up machines (setups) } & 288,000 \\\hline \text { Parts administration (part types) } & \underline { 816,000 } \\\hline \text { Total } & \$ 2,264,000 \\\hline\end{array}$

$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Expected Activity }$
$\begin{array} { | l | r | r | r | } \hline & \text { P85G } & \text { C43S } & \text { Total } \\\hline \text { DLHs } & 28,000 & 12,000 & 40,000 \\\hline \text { Setups } & 1,480 & 920 & 2,400 \\\hline \text { Part types } & 1,880 & 840 & 2,720 \\\hline\end{array}$


- The total cost of a unit of product C43S under the activity-based costing system is closest to:

• A) $165.34
• B) $233.26
• C) $162.22
• D) $105.34

Relate phylogenetic findings to the concept of clades and their characteristics.

Interpret specialized terms in evolutionary biology such as homoplasies, synapomorphies, and evolutionary reversals in the context of specific examples.

Evaluate phylogenetic trees for the presence of derived traits and understand their implications for evolutionary history.

Understand the basic principles of phylogenetic trees and evolutionary relationships.

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Definitions:

Employee Benefits

Non-wage compensation provided to employees in addition to their regular salaries or wages.

Increasing Cost

A situation where the price of goods or services rises over time, affecting consumer behavior and economic strategies.

Payroll Inserts

Documents or messages included with employee paychecks, commonly used to communicate organizational news, policies, or updates.

Isolated Areas

Regions or locations that are geographically distant from major population centers or hard to access due to limited transportation or infrastructure.