The Following Is Taken from Jeffers Company's Internal Records of Its

question 47

Multiple Choice

The following is taken from Jeffers Company's internal records of its factory with two operating departments. The cost driver for indirect labor is direct labor costs, and the cost driver for the remaining items is number of hours of machine use. Compute the total amount of overhead allocated to Dept. 1 using activity-based costing. $\begin{array} { | l | r | r | } \hline & \text { Direct Labor } & \text { Machine Use Hours } \\\hline \text { Operating Dept. 1 } & \$ 11,800 & 2,300 \\\hline \text { Operating Dept. 2 } & \underline { 25,600 } & \underline { 1,500 } \\\hline \text { Totals } & \$ 37,400 & \underline { 3,800 } \\\hline & & \\\hline \text { Factory overhead costs } & & \\\hline \text { Rent and utilities } & & \$ 12,900 \\ \hline \text { Indirect labor } & & 11,220\\\hline \text { Depreciation - Equipment } & &18,000 \\\hline \text { Total factory overhead } & & \$ 42,120 \\\hline\end{array}$

• A) $22,069.
• B) $22,243.
• C) $47,512.
• D) $19,877.
• E) $18,703.

---

Definitions:

Rote Rehearsal

A method of learning through continuous repetition, often without comprehension of the content, reinforcing memory retention.

Long-Term Memory

A type of memory responsible for the storage of information for an extended period, ranging from a few minutes to a lifetime.

Short-Term Memory

The skill of maintaining a compact set of facts in an immediate, accessible state within the mind for a temporary phase.

Implicit Memory

A type of long-term memory that enables people to perform tasks without conscious awareness of these previous experiences.