38 The data below are available for SANJO * (2 Points) Actual total direct labor P 43,000 Actual direct labor hours used 14,000 Standard hours allowed for good output 15,000 Direct labor rate variance-debit 1,400 Actual total overhead P 32,000 Budgeted fixed cost P 9,000 Normal activity in hours 12,000 Total overhead application rate per standard direct labor hour | P 2.25 What is the budget variance? . 500 U . 2,000 U . 2,000 F . 3,000 U O . None of the above39 The following data are available for X Corp: Gross profit is 20% based on cost. Using ABC, compute the selling price of each unit of Product B? (2 Points) Overhead Item Cost Driver Budgeted Cost Budgeted Activity Machine Set ups No of set ups 20,000.00 200.00 Inspection No. of inspections 130,000.00 6,500.00 Materials handling No. of material moves 80,000.00 8,000.00 Engineering Engr Hours 50,000.00 1,000.00 The foll info was collected for X CORP > Product A Product B Direct materials 5,000.00 12,000.00 Direct labor 2,000.00 2,000.00 Units completed 100.00 50.00 No. of Set ups 1.00 2.00 No. of inspections 20.00 10.00 No. of material moves 30.00 10.00 Engr Hours 10.00 50.00 . 408 . 425 . 420 O . None of the above@0000 4C] HiTech Products manufactures three types of remotecontrol devices: Economy, Standard, and Deluxe. The company, which uses activitybased costing, has identified ve activities [and related cost drivers}. Each activity. its budgeted cost, and related cost driver is identied below. * [2 Points) AilM ' 0&1 M Material handing P 225,000 Number of parts Material insertion 2.475.000 Number of parts Automated mach'mery 840,000 Machine hours Finishing 170,000 Direct labor hours Packaging 170 000 Orders shipped Total am The following information pertains to the three product lines for next year: Econo Standar Delux m1 st 5: Units to be produced 10.000 5.000 2,000 Orders to be shipped 1,000 500 200 Number of parts per unit 10 15 25 Machine hours per unit 1 3 5 Labor hours per unit 2 2 2 Under an activity-tram cooling system, what is the per-unit cost of Economv? . P141. - P164. - P225. . P223. - None of the above