Quantum Corporation Has Provided the Following Data from Its Activity-Based

question 57

Multiple Choice

Quantum Corporation has provided the following data from its activity-based costing system: $\begin{array}{lcrl}\text { Activity Cost Pool }&&\text { Overhead Cost }&\text { Total Activity }\\\text { Assembly } & \$ & 1,114,920 & 57,000 \text { machine hours } \\\text { Processing orders } & \$ & 47,016 & 1,800 \text { orders } \\\text { Inspection } & \$ & 107,328 & 1,560 \text { inspection hours }\end{array}$
The company makes 430 units of product R32E a year, requiring a total of 1,120 machine-hours, 40 orders, and 30 inspection-hours per year. The product's direct materials cost is $49.81 per unit and its direct labor cost is $12.34 per unit. The product sells for $129.90 per unit.
-According to the Activity-based costing system, the total overhead cost allocated to product R32E is:

• A) $5,161.30
• B) $1,044.80
• C) $2,064.00
• D) $25,016.00
• E) $21,907.20

---

Definitions:

Cognitive Therapy

A form of psychotherapy that focuses on changing negative patterns of thinking to improve emotional well-being and adjust behavior.

Psychotherapists

Professionals who treat mental health problems and human distress through psychological techniques and therapies rather than medical means.

Personal Values

The principles and beliefs that an individual considers important and guides their behavior.

Therapeutic Outcomes

The results or consequences of medical treatment intended to cure or alleviate symptoms and improve the health of patients.