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12:26 1 4G AA coursehero.com Total Name: . . . .. .........". Student's ID: X 10:514 AA & learn-eu-central-1-prod-fleet01-xyth C ACCT 240 Total Grade: 20 Q1 Q2 NUMBER OF PAGES: 06 NUMBER OF QUESTIONS: 05 Q4 05 Total Name: Student's ID: ...... Term project is 20% of the total grade. Answer each of the following 05 exercises. Exercise 1: Performance Evaluation (5 marks) In a performance evaluation context, define decentralization and describe different types of responsibility centers. Exercise 2: Job Costing (8 marks) The company XOXO is specialized in producing treadmills. The company allocates manufacturing overhead based on direct labor hours. XOXO estimated a total of $4,600 of manufacturing overhead that can be dispatched on all jobs. Moreover, the total direct labor hours that has been recorder during the period raises up to 460 hours. Job 12 consists of 30 sets of treadmills. The company's records show that the following direct costs were requisitioned for Job 12: . Electronic parts: 40 units at $20 per unit . Plastic: 10 kilograms at $10 per kilogram . Labor hours: 60 hours at $25 per hour Requirement: 1. Calculate the predetermined manufacturing overhead (MOH) rate. (3 marks) . .. ... .. 2. Analyze the cost per set (draw a table). (5 marks) B m