XAA is considering different costing options. They are now using atraditional costing procedures which applies overheadon the basis of direct labor hours. They have two products, A and B. XAA is considering a shift to activity-based costing and has created three cost pools that will use Machine hours (MH), setups,and number of parts as cost drivers. Data on the cost pools and respective driver are shown below.

Pool No 1Pool No 2Pool No 3

ProductDriver: Machine hours Driver: SetupsDriver: Parts

A1200452,250

B280055750

Pool cost$160,000$280,000$360,000

Total overhead is $800,000

The overhead cost allocated to product A by using traditional costing procedures would be:

Select one:

a.

some other amount.

b.$444,000.

c.$240,000.

d.$356,000.

e.$560,000.

AAC company is reviewing the behavior of its various activities. AAC is considering various costs under process costing system.Its costing system utilizes two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. AAC uses weighted-average costing.

Data for the Assembly Department for June 2013 are:

Work in process, beginning inventory250 units

Direct materials (100% complete)

Conversion costs (50% complete)

Units started during June800 units

Work in process, ending inventory:150 units

Direct materials (100% complete)

Conversion costs (75% complete)

Costs for June 2013:

Work in process, beginning inventory:

Direct materials$180,000

Conversion costs$270,000

Direct materials costs added during June$1,000,000

Conversion costs added during June$1,000,000

What is the conversion cost per equivalent unit in June?

Select one:

a.$1,730.20

b.$1,254.32

c.$1,579.14

d.$1,890.35