Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,400 units and of Product B is 850 units. There are three activity cost pools, with estimated costs and expected activity as follows: Activity Cost Pools Estimated Overhead Cost Expected Activity Product A Product B Total Activity 1 $ 29,767 900 800 1,700 Activity 2 $ 49,225 1,900 600 2,500 Activity 3 $ 63,030 560 540 1,100 The overhead cost per unit of Product B is closest to:

Moody corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. at the beginning of the year, the company made the following estimates: machine-hours required to support estimated production 100,000 fixed manufacturing overhead cost $ 650,000 variable manufacturing overhead cost per machine-hour $ 3.00 required: 1. compute the plantwide predetermined overhead rate. 2. during the year, job 400 was started and completed. the following information was available with respect to this job: direct materials $ 450 direct labor cost $ 210 machine-hours used 40