Read the Success on the OAES document for full instructions about how to use this system.

Assigned questions for Module 4 are:

Q9-4: Why is information systems design and control important? Q13-1: Williams, a professional services firm has overhead of 625,000. It operates three divisions and an accountants estimate of the overhead allocation per division is 38% for Division 1, 22% for Division 2 and 40% for Division 3. The divisions respectively bill 4,100, 1,950 and 3,300 hours. Calculate the business-wide overhead recovery rate and the cost central overhead recovery rate for each division. Q13-2: Randys Components uses an activity based costing system for its product costing. For the last quarter, the following data relates to costs, output volume and cost drivers. If set-up costs are driven by the number of production runs, what are the correct set-up costs for each product?

Overhead Cost
Machinery	172,000
Set-ups	75,000
Materials Handling	25,000
Total	272,000

Product information	A	B	C
Production and sales units	5,000	3,500	2,800
Number of production runs	11	9	6
Number of stores orders	15	10	9

Q13-3: What is the difference between absorption costing and ABC costing?