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Tandem Company manufactures two products (D and F). The overhead costs ($84,000)

ID: 2546645 • Letter: T

Question

Tandem Company manufactures two products (D and F). The overhead costs ($84,000) have been divided into three cost pools that use the following activity drivers:

Product

Number of Setups

Machine Hours

Packing Orders

D

10

500

75

F

10

2,000

175

Cost per pool

$11,000

$60,000

$18,750

Using functional-based costing, what is the amount of overhead cost to be assigned to Product D using machine hours as the allocation base?

$12,000

$60,000

$48,000

$16,800

Product

Number of Setups

Machine Hours

Packing Orders

D

10

500

75

F

10

2,000

175

Cost per pool

$11,000

$60,000

$18,750

Explanation / Answer

The amount of overhead cost to be assigned to Product D using machine hours as the allocation base is:

= [($11,000 + $60,000 + $18,750) / 2,500] × 500

= $17,950

All the options given are incorrect.

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