An activity-based costing system is developed in four steps

a. Compute the predetermined overhead allocation rate for each activity.
b. Identify activities and estimate their total costs.
c. Identify the cost driver for each activity and then estimate the quantity of each driver's allocation base.
d. Allocate the indirect costs to the cost object.

Which of the following is the correct order for performing these steps?
A) a, b, c, d
B) c, a, b, d
C) b, c, a, d
D) b, a, c, d


C

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This is the cleanest of the nonrenewable fuel sources, and it has become a substitute for oil.

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Indicate whether each of the following represents an asset, liability, or owner's equity: (a) accounts payable (b) wages expense (c) capital (d) accounts receivable (e) withdrawal (f) land

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Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6000 units, but its actual level of activity was 5950 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:Data used in budgeting: Fixed element per monthVariable element per unitRevenue - $33.50?      Direct labor$0? $5.50?Direct materials 0?  13.10?Manufacturing overhead 30,000?  1.00?Selling and administrative expenses 24,800?  0.20?Total expenses$54,800? $19.80??Actual results for May:  Revenue$200,050?Direct labor$32,500?Direct materials$80,100?Manufacturing

overhead$40,000?Selling and administrative expenses$30,400?The activity variance for direct labor in May would be closest to:  A. $275 U B. $500 F C. $275 F D. $500 U

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Indicate whether the statement is true or false

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