79.An activity-based costing system would probably
not
be appropriate if:
A. A company produces more than one product line.
B. A company produces only one product.
C. A company is highly automated.
D. A company has more than one production facility.
80.An activity base is said to be a "driver" of overhead costs when the activity base:
A. Is independent of the amount of overhead cost incurred.
B. Results in an overhead application rate greater than 100%.
C. Is a causal factor in the amount of overhead cost incurred.
D. Is the largest of the various types of expenditures classified as manufacturing overhead.
81.Which of the following would likely be the most appropriate cost driver to allocate machinery set-up costs to products?
A. Machine hours.
B. Direct labor hours.
C. Number of production runs.
D. Repair work orders.
82.What are the setup costs allocated to Strollers during the current month?
A. $9,036.
B. $6,502.
C. $14,458.
D. Cannot be determined.
83.What are the factory foremen salaries allocated to Car Seats during the current month?
A. $11,607.
B. $26,786.
C. $36,607.
D. $75,000.
84.What are the factory utilities costs allocated to Baby Swings during the current month?
A. $210,000.
B. $51,808.
C. $34,016.
D. $19,177.
85.What are the total manufacturing overhead costs allocated to the Baby Swings for the current month?
A. $69,837.
B. $102,873.
C. $37,290.
D. $210,000.
86.What are the total manufacturing overhead costs allocated to the Strollers for the current month?
A. $69,837.
B. $102,873.
C. $37,290.
D. $210,000.
87.What are the total manufacturing overhead costs allocated to the Car Seats for the current month?
A. $69,837.
B. $102,873.
C. $37,290.
D. $210,000.