Mirkle Corporation Uses the Following Activity Rates from Its Activity-Based

question 42

Multiple Choice

Mirkle Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: $\begin{array}{llr}\text { Activity Cost Pools }&\text { Activity Rate }\\\text { Assembling products } & \$ 6.56 \text { per assembly hour } \\\text { Processing customer orders } & \$ 65.38 \text { per customer order } \\\text { Setting up batches } & \$ 82.84 \text { per batch }\end{array}$

Data for one of the company's products follow:

$\begin{array} { l l l } & & \text { Product P59G } \\ \text { Number of assembly hours } & 240 & \\ \text { Number of customer orders } & 48 & \\ \text { Number of batches } & 64 \end{array}$
- The company produced 4,000 units of product during the period. Direct materials cost $7.30 per unit and direct labor cost $5.45 per unit. What is the cost per unit of Product P59G using the
Activity-based costing system?

• A) $167.53
• B) $12.75
• C) $9.80
• D) $15.25
• E) $2.50

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Definitions:

Project Logic Diagram

A visual representation of the logical sequencing of activities, tasks, and milestones required to achieve a project's objectives.

Milestone Schedule

A project management tool that outlines significant events or achievements as specific points along a project timeline.

Work Breakdown Structure

A hierarchical decomposition of a project into smaller components and work packages, making project management more manageable.

Scope Of Work

A detailed document that outlines the specific tasks, deadlines, deliverables, and expectations for a project or job.