1. Often the most difficult part of computing accurate unit costs is determining the proper amount of each product, service, or job. A. direct materials B. direct labor C. overhead D. direct materials and direct labor E. none of the above 2. Activity-based costing. to assign to A. allocates overhead to activity cost pools and then assigns the activity cost pools to products and services by means of cost drivers B. accumulates overhead in one cost pool and then assigns the overhead to products and services by means of a cost driver C. assigns activity cost pools to products and services and then allocates overhead back to the activity cost pools D. allocates overhead directly to products and services based on activity levels E. none of the above 3. Estimated costs for activity cost pools and other item(s) are as follows: machining, $500,000; assembling, $200,000; advertising, $450,000; and inspecting and testing, $ 175,000. Total estimated manufacturing overhead is A. $700,000 B. $875,000 C. $1,150,000 D. $1,325,000 E. none of the above 4. The ordering and receiving cost pool has estimated costs of $120,000 and estimated orders of 500. Direct labor hours are estimated at 100,000 for the year. If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is A. $0.12 per order B. $1.20 per direct labor hour C. $240 per order D. $6,834 per order E. none of the above