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Kach Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs: The distribution of resource consumption across the three activity cost pools is given below: How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool?

Problem 6 (8 points)   Almo company manufactures and sells adjustable canopies that attach to motor homes and trailers. Almo developed its budget for the current year assuming that the canopies would sell at a price of $400 each. The variable expenses for each canopy were forecasted to be $200 and the annual fixed expenses were forecasted to be $100,000. Almo had targeted a profit of $400,000.  While Almo’s sales usually rise during the second quarter, the May financial statements reported that sales were not meeting expectations. For the first five months of the year, only 350 units had been sold at the established price, with variable expense as planned, and it was clear that the target profit for the year would not be reached unless some actions were taken. Almo’s president assigned a management committee to analyze the situation and develop several alternative courses of action. The following three alternatives were presented to the president, only one of which can be selected. Reduce the selling price by $40. The marketing department forecasts that with the lower price, 2,700 units could be sold during the remainder of the year. Lower variable expenses per unit by $25 through the use of less expensive materials. Because of the difference in materials, the selling price would have to be lowered by $30 and sales of 2,200 units for the remainder of the year are forecast. Cut fixed expenses by $10,000 and lower the selling price by 5 percent. Sales of 2,000 units would be expected for the remainder of the year. Required: (a) If no changes are made to the selling price or cost structure, estimate the number of units that must be sold during the year to break even. (1 point) (b) If no changes are made to the selling price or cost structure, estimate the number of units that must be sold during the year to attain the target profit of $400,000. (1 point) (c) Determine which of the alternatives Almo’s president should select to maximize profit. (6 points)

The manufacturing overhead was:

Problem 1 (8 points)   Bill Pope has developed a new device that is so exciting he is considering quitting his job in order to produce and market it on a large-scale basis. Bill will rent a garage for $300 per month for production purposes. Utilities will cost $40 per month. Bill has already taken an industrial design course at the local community college to help prepare for this venture. The course cost $300. Bill will rent production equipment at a monthly cost of $800. He estimates the material cost per unit will be $5, and the labor cost will be $3. He will hire workers and spend his time promoting the product. To do this he will quit his job which pays $3,000 per month. Advertising and promotion will cost $900 per month. Required: Complete the chart below by placing an “X” under each heading that helps to identify the cost involved. There can be “Xs” placed under more than one heading for a single cost, e.g., a cost might be a sunk cost, an overhead cost and a product cost; there would be an “X” placed under each of these headings opposite the cost.       Opportunity Cost Sunk Cost Variable Cost Fixed Cost Manufacturing Overhead Cost Product Cost Selling Cost Differential Cost * Garage Rent                 Utilities                 Cost of the industrial design course                 Equipment rented                 Material cost                 Labor Cost                 Present salary                 Advertising                  

Problem 3 (10 points) Hirschman Corporation has provided the following data for the month of April:  Required:Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold.  Cost of goods sold should be adjusted directly by any under- or over-applied manufacturing overhead.

If Whisper Wings Airlines cuts its domestic fares by 30%,

As of December 31, 2012, Stand Still Industries had $2,500 of raw materials inventory. At the beginning of 2012, there was $2,000 of materials on hand. During the year, the company purchased $325,000 of materials; however, it paid for only $312,500. How much inventory was requisitioned for use on jobs during 2012?

The Raw Materials Inventory account is

5. Evaluate the following limits using the graph of the function shown below.

Which of the following groups of people are at increased risk for developing active TB disease? (select all that apply)