Trainor Corporation Uses Activity-Based Costing to Assign Overhead Costs to Products.Overhead

question 29

Multiple Choice

Trainor Corporation uses activity-based costing to assign overhead costs to products.Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $29, 200;Supervising, $13, 000;and Other, $26, 800.Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches.The costs in the Other activity cost pool are not assigned to products.Activity data appear below: The activity rate for the Supervising activity cost pool under activity-based costing is closest to:

• A)$13.00 per batch
• B)$69.00 per batch
• C)$8.00 per batch
• D)$11.43 per batch

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Definitions:

False Consensus Effect

The tendency to overestimate the extent to which others share our beliefs, attitudes, and behaviors.

Projection

a defense mechanism where individuals attribute their own unwanted thoughts, feelings, or motives to another person.

Personal Growth

The process of improving oneself through such means as enhancing personal skills, competencies, and self-awareness.

Carl Rogers

An influential American psychologist who founded client-centered therapy and emphasized the importance of a supportive therapeutic environment for psychological growth.