Gb519 management level control quiz

14. Wings Co. budgeted $555,600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead:
Overhead Cost Pool  – Budgeted O/H $ –   Budgeted Level for Cost Driver  – O/H Cost Driver
Materials Handling         $160,000                      3,200 lbs.                                 Material Weight
Machine Setup                   13,200                          390 S/U’s                               # of S/Us
Machine Repair                   1,380                      30,000 Mach. Hrs                      Machine Hrs.
Inspections                         10,560                           160 Inspections                     # of Inspections
Requirements for Job #971 which included 4 Units of Production:
D/L Hours     =      20 Hours
D/Mat’ls        =     130 lbs.
Machine S/U  =      30 Set-ups
Machine Hrs.  =    15,000 Machine Hours
Inspections    =       15 Inspections.
Using ABC, the materials handling overhead cost assigned to Job #971 is: (Points : 2)

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