Question: a. Assign overhead costs to activity cost pools using activity-based costing. (Omit the $ sign in your response.) b. Calculate activity rates for each activity

| a. | Assign overhead costs to activity cost pools using activity-based costing. (Omit the "$" sign in your response.)
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Murri Corporation has an activity-based costing system with three activity cost pools-Processing, Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below: Factory utilities (total) 32,300 Indirect labor (total) 14,100 Distribution of Resources Consumption Across Activity Cost Pools Processing Setting up Other Factory utilities 0.50 0.30 0.20 0.30 Indirect labor 0.30 0.40 MHs Batches Product X7 2.900 1,600 Product L4 7.600 600 Total 10.500 2,200 Product X7 Product L4 72,250 99,250 Sales (total) Direct materials (total) 25,400 38,700 Direct labor (total) 30,000 40,700
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