8. Cost accumulations associated with a given activity are called ..................
9-10. Estimated factory overhead costs for the year are $420,000. All products are processed on the same manufacturing line in a similar manner. Direct labor for the year is estimated to be $120,000 (8,000 hours).
9. A plant-wide overhead rate based on direct labor cost would be .................
10. A plant-wide overhead rate based on direct labor hours would be ............	$
11-13. Waxon Company produces tables and chairs in two departments, Fabrication and Assembly. The Fabrication Department overhead budget is $240,000, and the Assembly Department overhead budget is $60,000. Direct labor hours budgeted for each department are 16,000 and 5,000 respectively.
11. If a departmental overhead rate is established based on direct labor hours, the Fabrication Department overhead rate will be .........................................	$
12. If a departmental overhead rate is established based on direct labor hours, the Assembly Department overhead rate will be............................................	$
13. A plant-wide overhead rate based on direct labor hours would be (round up to the next cent)................................................................................................	$
14. The danger of product cost distortion is that it can lead to bad decisions and flawed .............................................................................................................
15. Activity-based costing for a hospital might use, as an activity base for its radiological department, the number of ...........................................................