Figure 4-16 Newman Company Recently Installed an Activity-Based Relational Database

question 82

Multiple Choice

Figure 4-16 Newman Company recently installed an activity-based relational database.Using the information contained in the activity relational table, the following pool rates were computed:
$400 per purchase order
$24 per machine hour, Process 1
$30 per machine hour, Process 2
$80 per engineering hour
Two products are produced by Special Products: X and Y.The plant has two manufacturing processes, Process 1 and Process 2.Other processes include engineering, product handling, and procurement.Product X goes through Process 1 while Product Y goes through Process 2.The product relational table for Special Products is as follows:

- Refer to Figure 4-16.How much machine overhead cost will be assigned to Product X using Process 1?

• A) $2,400,000
• B) $4,800,000
• C) $1,920,000
• D) $240,000

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Definitions:

Conflict Management

The practice of identifying and handling conflicts in a wise, fair, and efficient manner.

Highly Cooperative

Describes individuals or groups that work together willingly and effectively towards a common goal.

Assertive

A communication style and behavior characterized by confidence and decisiveness, allowing individuals to express their opinions and needs clearly and respectfully.

Ethical Culture

The values and behaviors within an organization that contribute to its moral atmosphere and ethical decision-making.