Hettich Corporation Uses an Activity-Based Costing System with the Following

question 61

Multiple Choice

Hettich Corporation uses an activity-based costing system with the following three activity cost pools: The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: The distribution of resource consumption across activity cost pools is given below: The activity rate for the Order Processing activity cost pool is closest to:

• A)$1,400 per order
• B)$1,600 per order
• C)$1,150 per order
• D)$800 per order

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Definitions:

Exteroceptors

Sensory receptors that detect stimuli from the external environment, such as sound, light, and temperature.

Interoceptors

Sensory receptors located within the body that detect internal events such as changes in blood pressure, pH, and temperature, providing information about the internal environment to the brain.

Chemoreceptors

Sensory cells or organs specialized to detect chemicals in the environment, involved in taste and smell.

Mechanoreceptors

Sensory receptors in the body that respond to mechanical pressure or distortion, including touch, pressure, vibration, and sound.