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Viren Corporation has provided the following data from its activity-based costin

ID: 2386069 • Letter: V

Question

Viren Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly $387,000 25,000 machine-hours
Processing orders $68,510 1,700 orders
Inspection $129,117 1,930 inspection-hours
The company makes 240 units of product T91H a year, requiring a total of 550 machine hours, 90 orders, and 40 inspection hours per year. The product's direct materials cost is $16.98 per unit, and its direct labor cost is $12.09 per unit. According to the activity-based costing system, the average cost of product T91H is closest to _______ per unit.
A. $75.70

B. $79.66

C. $90.81

D. $29.07

-->THE ANSWER IS ***NOT*** $75.70. Already tried that!

Explanation / Answer

13. Viren Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly $387,000 25,000 machine-hours
Processing orders $68,510 1,700 orders
Inspection $129,117 1,930 inspection-hours
The company makes 240 units of product T91H a year, requiring a total of 550 machine hours, 90 orders, and 40 inspection hours per year. The product's direct materials cost is $16.98 per unit, and its direct labor cost is $12.09 per unit. According to the activity-based costing system, the average cost of product T91H is closest to _______ per unit.
answer : C. $90.81

Activity cost poll

Total cost

Total activity

Activity rate

assembly

387,000

25,000 machine hours

15.48 per machine hour

processing orders

68,510

1700 orders

40.30 per order

Inspection

129,117

1930 inspections

66.90 per inspection hour

Direct material

16.98

Direct labor

12.09

Assembly (15.48 x 550 ) / 240

35.48

processing orders (40 .30 x 9 0 ) / 240

15.11

Inspection        (66.90 x 4 0 ) / 240

11.15

90.81

Activity cost poll

Total cost

Total activity

Activity rate

assembly

387,000

25,000 machine hours

15.48 per machine hour

processing orders

68,510

1700 orders

40.30 per order

Inspection

129,117

1930 inspections

66.90 per inspection hour