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18) Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
wo 5) Nabais Corporation uses the weighted-average method in its process costing system. Operating data for the Lubricating D
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18) Setting up batch= 97*$59.96= $5816.12

Processing customer order= 47*$73.20= $3440.4

Assembly products= 501*$4.65= $2329.65

Overhead cost assigned to K91B= Setting up batch+Processing customer order+Assembly products

= $5816.12+3440.4+2329.65= $11586.17

So, the answer is option A) $11586.17

19) Processing cost per machine hour= $49800/11980= $4.16

Supervising cost per batch= $27500/2360= $11.65

Overhead cost assigned to Product O6= ($4.16*11300)+($11.65*1540)

= $64949

So, the answer is option D) $64949.00

5) Calculation of Equivalent Units for Conversion

Units completed and transferred 32200
Units in ending inventory (1800*60%) 1080
Equivalent units for Conversion costs 33280

So, the answer is option A) 33280

6)

Calculation of Equivalent Units for Conversion

Units completed and transferred 57650
Units in ending inventory (8150*40%) 3260
Equivalent units for Conversion costs 60910

Total costs= $35408+560104= $595512

Cost per equivalent unit for conversion costs= Total costs/Equivalent units for Conversion costs

= $595512/60910= $9.777

So, the answer is option B) $9.777

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