5)X Company uses an activity-based costing overhead allocation system. It has identified three activities - Material handling, Product testing, Packaging - and their respective cost drivers - pounds of material, tests, packages. Budgeted activity costs in 2018 were as follows:

Activity	Budgeted Cost
Material handling	$104,700
Product testing	58,700
Packaging	53,000

The following 2018 cost driver information is available for one of its products, Product A, and for all of its products (including Product A):

	Product A	All Products
pounds of material	32,000	747,857
tests	53,500	1,174,000
packages	63,600	662,500

How much overhead was allocated to Product A in 2018 [round overhead rate(s) to two decimal places]?

6) The cafeteria at X Company incurred the following costs in September:

Cost Item	Cost
Supervisor salary	$6,310
Hourly workers wages	22,312
Food	11,849
Equipment	7,900
Supplies	3,246
Total	$51,617

The hourly workers wages, food costs, and supplies costs were variable; the supervisor salary and equipment costs were fixed. The cafeteria served 11,100 meals during September. In October, the cafeteria is expected to serve 10,600 meals. Using account analysis with this data, estimate the total cafeteria cost in October [round variable costs per unit to two decimal places]?

7) The cafeteria at X Company has the following cost and activity information for the first five months of 2019:

Month	Cost	Meals
January	$27,319	7,100
February	29,961	7,787
March	29,301	7,615
April	32,379	9,300
May	29,171	7,581

Using the high-low method with this data, estimate the total cafeteria cost in December, when 10,400 meals are expected to be served [round variable costs per unit to two decimal places].

8) Sales and costs for X Company in 2018 were as follows:

		Total	Per Unit
Sales		$150,500	$17.20
Variable manufacturing costs		65,888	7.53
Variable selling costs		19,950	2.28
Fixed manufacturing costs		8,925	1.02
Fixed selling costs		2,975	0.34

X Company expects sales to increase from 8,750 units in 2018 to 9,550 units in 2019. It also expects direct labor costs per unit to decrease by $1.20 and fixed selling costs to increase by $3,300. What is expected profit in 2019?