Arrojo Corporation manufactures two products: Product X71B and Product C91I. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products X71B and C91I. Activity Cost Pool Activity Measure Total Cost Total Activity
Machining Machine-hours $275,000 11,000 MHs
Machine setups Number of setups $210,000 350 setups
Product design Number of products $48,000 2 products
General factory Direct labor-hours $300,000 $10,000 DLHs
Activity Measure Product X71B Product C911
Machine-hours 5,000 6,000
Number of setups 220 130
Number of products 1 1
Direct labor-hours 6,000 4,000
Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product X71B?
A) $416,500.
B) $499,800.
C) S333,200.
D) $372,000.

Allocated MOH= $499,800

Explanation:

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

total estimated overhead costs for the period= 275,000 + 210,000 + 48,000 + 300,000= $833,000

Direct labor hours= 10,000

Predetermined manufacturing overhead rate= 833,000 / 10,000

Predetermined manufacturing overhead rate= $83.3 per direct labor hour

Now, we can allocate overhead to product X71B:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH=  83.3*6,000

Allocated MOH= $499,800

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.

answer blank(1).(2); sharpe;