Question: Kozlov Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 942,480 66,000 machine hours

Kozlov Corporation has provided the following data from its activity-based costing system:

Activity Cost PoolTotal CostTotal Activity
Assembly$942,48066,000machine hours
Processing orders$85,0501,800orders
Inspection$126,8541,820inspection hours


The company makes 430 units of product A21W a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product’s direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the total overhead cost of producing 430 units of A21W is:

Multiple Choice

  • $11,121.40

  • $13,338.20

  • $32,370.00

  • $12,440.20

  • $12,215.70

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