A: Boesenhofer, Inc., manufactures and sells two products: Product N6 and Product N7. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product N6	Product N7	Total
Labor-related	DLHs	$	345,060	2,100	5,000	7,100
Machine setups	setups		128,534	600	800	1,400
Order size	MHs		107,598	4,100	3,800	7,900
		$	581,192

The activity rate for the Machine Setups activity cost pool is closest to? $73.57 per setup / $91.81 per setup / $26.24 per setup / $28.32 per setup

B: If they manufacture and sells two products: Product Q5 and Product J0, the company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product Q5	Product J0	Total
Labor-related	DLHs	$	191,748	3,000	2,800	5,800
Production orders	orders		70,536	300	500	800
Order size	MHs		295,592	4,300	4,500	8,800
		$	557,876

The activity rate for the Order Size activity cost pool under activity-based costing is closest to? $36.23 per MH / $68.48 per MH / $96.19 per MH / $33.59 per MH

C: If they manufacture and sell two products: Product T8 and Product P4, the company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product T8	Product P4	Total
Labor-related	DLHs	$	127,800	4,800	2,400	7,200
Production orders	orders		60,270	1,300	200	1,500
Order size	MHs		942,670	3,900	3,500	7,400
		$	1,130,740

The total overhead applied to Product P4 under activity-based costing is closest to? (Round your intermediate calculations to 2 decimal places.) $882,400 / $445,865 / $496,501 / $1,002,940

D: Boesenhofer, Inc. produces and sells a single product. The selling price of the product is $170.00 per unit and its variable cost is $68.00 per unit. The fixed expense is $344,160 per month. The break-even in monthly dollar sales is closest to? (Round your intermediate calculations to 2 decimal places.) $860,400 / $516,240 / $573,600 / $344,160

E: Boesenhofer Inc. sells a product for $215 per unit. The product's current sales are 42,700 units and its break-even sales are 36,195 units. What is the margin of safety in dollars? $6,596,412 / $9,180,500 / $7,781,925 / $1,398,575

F: Boesenhofer Inc. produces and sells two products. Data concerning those products for the most recent month appear below:

	Product I49V			Product Z50U
Sales	$	47,000		$	52,000
Variable expenses	$	13,500		$	28,080

The fixed expenses of the entire company were $39,010. The break-even point for the entire company is closest to? $80,590 / $67,259 / $39,010 / $46,130

G: Boesenhofer Inc. supplied the following data:

Tons of cement produced and sold		260,000
Sales revenue	$	964,000
Variable manufacturing expense	$	229,000
Fixed manufacturing expense	$	304,000
Variable selling and administrative expense	$	108,400
Fixed selling and administrative expense	$	90,000
Net operating income	$	232,600

The company's contribution margin ratio is closest to? 44.7% / 65.0% / 68.5% / 24.1%

H: If the company produces a single product and has the following cost structure:

Number of units produced each year		7,000
Variable costs per unit:
Direct materials	$	51
Direct labor	$	12
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	5
Fixed costs per year:
Fixed manufacturing overhead	$	441,000
Fixed selling and administrative expense	$	112,000

The absorption costing unit product cost is? $149 per unit / $65 per unit / $63 per unit / $128 per unit

I: Boesenhofer Inc. produces a single product and has provided the following data concerning its most recent month of operations:

Selling price	$	88
Units in beginning inventory		0
Units produced		5,200
Units sold		4,900
Units in ending inventory		300
Variable costs per unit:
Direct materials	$	12
Direct labor	$	23
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	161,200
Fixed selling and administrative expense	$	63,700

The total contribution margin for the month under variable costing is: $64,200 / $249,900 / $225,400 / $98,000

J: Boesenhofer Inc. has two divisions: Division A and Division B. Data from the most recent month appear below:

	Total Company		Division A			Division B
Sales	$	591,000	$	222,000		$	369,000
Variable expenses		275,580		113,220			162,360
Contribution margin		315,420		108,780			206,640
Traceable fixed expenses		195,000		66,000			129,000
Segment margin		120,420	$	42,780		$	77,640
Common fixed expenses		65,010
Net operating income	$	55,410

The break-even in sales dollars for Division A is closest to? (Round your intermediate calculations to 2 decimal places.) $134,694 / $184,531 / $487,179 / $267,367