Figure 4-16 Samson Company Recently Installed an Activity-Based Relational Database. Using the Using

question 81

Multiple Choice

Figure 4-16
Samson 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: L and M. The plant has two manufacturing processes, Process 1 and Process 2. Other processes include engineering, product handling, and procurement. Product L goes through Process 1 while Product M goes through Process 2. The product relational table for Special Products is as follows:
Product L
Product M

-Refer to Figure 4-16. How much engineering overhead cost will be assigned to Product M using engineering hours?

• A) $100,000
• B) $120,000
• C) $2,000,000
• D) $801,000

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Definitions:

Pleasure Principle

A concept in psychoanalytic theory referring to the instinctual seeking of pleasure and avoiding pain to satisfy biological and psychological needs.

Id

In psychoanalytic theory, the part of the psyche that is the source of instinctual impulses and demands for immediate satisfaction of primitive needs.

Thanatos

In psychoanalytic theory, the death drive representing an unconscious wish for death or self-destruction.

Conscious Mind

The aspect of the mind that is aware of one's self, thoughts, feelings, and surroundings.