Naples Corporation Has Provided the Following Data from Its Activity-Based $\begin{array}{lrl}\text { Indirect factory wages } & \$ 520,000 \\\text { Factory equipment depreciation } & \$ 260,000\end{array}$

question 68

Multiple Choice

Naples Corporation has provided the following data from its activity-based costing accounting system: $\begin{array}{lrl}\text { Indirect factory wages } & \$ 520,000 \\\text { Factory equipment depreciation } & \$ 260,000\end{array}$

$\begin{array}{llr}\text {Activity Cost Pools}&\text {Activity Rate}\\\text { Processing customer orders } & \$ 92.86 \text { per customer order } \\\text { Assembling products } & \$ 1.78 \text { per assembly hour } \\\text { Setting up batches } & \$ 52.09 \text { per batch }\end{array}$


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The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?

• A) $214,500
• B) $247,000
• C) $208,000
• D) $780,000
• E) $390,000

Identify legal and regulatory frameworks governing employee benefits in Canada.

Recognize the impact of employee benefits on retention and attraction of employees.

Understand the financial management of benefit plans including cost control mechanisms.

Analyze the importance and methods of benefit audits for organizational efficiency.

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