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100
200
Material moves
10
40
a. P400
b. P667
c. P800
d. P1,000
12.Capitol Manufacturing produces three products. Production and cost data show
the following: Production and cost data show the following
Model X
Units produced
Direct Labor hours
Model Y
1,000
3,000
2,000
Number of inspections
Model Z
6000
1,000
20
2000
30
50
b. P20,00
c. P30.00
d. P50.00
13. Refer to No. 12 using Activity-based costing the inspection costs allocated to
each unit of Model Z would be:
a. P6.67
b. P8.33
c. P10.00
d. P20.00
14. Refer to No. 12 using direct labor hours as allocation base, the inspection costs
allocated to each unit of Model Y would be
a. P6.67
b. P10.00
c. P20.00
d. P30.00
15. Samba Manufacturing produces three products. Production and cost data show
the following:
Model A
Units produced
Model B
2,000
Model C
6,000
12,000
4,000
2,000
4,000
Number of set-ups
100
150
250
16. Refer to no. 15, the consumption ratios for direct labor hours would be:
a. P40% - 20% - 40%
17. Winner Company produces three products. Production and cost data show the
following:
Model A
Units produced
2,000
Model B
6,000
Model C
12,000
4,000
2,000
4,000
Number of set-ups
100
150
250
Number of shipments
200
225
275
15
10
Overhead costs include set-ups P90,000; shipping costs P140,000; and engineering
costs P180,000. What would be the per unit overhead cost for Model A, if activitybased costing were used?
a. P20.50
b. P74,00
c. P82.00
d. P100,000
18. Refer to No. 17, what would be he per unit overhead cost for Model C, if activity
based costing were used?
a. P10.83
b. P32.50
c. P45.00
d. P50.00
19. Kola Company manufactures Model X and Model Y. Production and cost data
show the following
Model X
Model Y
Units produced
10,000
Material Moves
100
Testing time
250
2,000
40
125
1
The controller has determined that total overhead to be P960,000. Of this P280,000
related to material moves; P300,000 relates to testing and the remainder is related
to labor time.
What would be the per unit overhead cost allocated to Model X, if activity-based
costing were used?
a. P80.00
b. P59.00
c. P48.00
d. P24.00
20. Refer to No 19, what would be the per unit overhead cost allocated for Model X,
if activity-based costing were used?
a. P31.67
b. P82.18
c. P185.00
d. P150.00