North Company designs and manufactures machines that facilitate DNA sequencing. Depending on the intended purpose of each machine and its functions, each machine is likely to be unique. The job costing system in its Norfolk plant has five activity cost pools, in addition to direct materials and direct labor. Job TPY€“2306 requires 1,000 printed-circuit boards. The cost per board that passes the final inspection is $240. On average, only 50% of the completed units pass the final inspection. The prime costs per completed board include $25 for direct materials and $5 for direct labor. Information pertaining to manufacturing overhead for printed-circuit boards follows:

Required

Fill in the unknowns identified as A through E.

Transcribed Image Text:

Factory Driver Consumption Overhead per Board $ A? Activity Activity Cost Driver Number of axial insertions Number of hardware insertions Boothroyd time Number of points masked Test time | Activity Axial insertion Hardware insertion Hand load Masking Final test per Board Rate $0.20 30 B? 5 100 10 37.00 2.00 C? 35.50 D? 0.12 E? 6.00