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Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $5,344,000; materials costs, $26 per unit. Planned production included 5,344 hours to produce 16,700 motor drives. Actual production for August was 1,850 units, and motor drives shipped amounted to 1,440 units. From the foregoing information, determine the production costs transferred to Finished Goods during August Ca. $640,10 Ob. $498,240 Oc. $593,876 Od. $233,100 Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $3,097,600; materials costs, $30 per unit. Planned production included 5,632 hours to produce 17,600 motor drives. Actual production for August was 1,920 units, and motor drives shipped amounted to 1,470 units From the foregoing information, determine the amount of the conversion costs charged to Raw and In Process Inventory during August. . $337,920 Ob. $339,870 Oc. $163,200 Od. $79,200 Schedule of Activity Costs Quality Control Activities Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework Preventative maintenance Product design Warranty work Finished goods inspection From the above schedule of activity costs, determine the value-added costs Activity Cost $50,500 25,200 17,200 25,000 7,500 27,600 40,200 8,200 22,800 Ca. $143,500 , $166,300 Oc. $174,500 d. $224,200

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