Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pool (and Activity Measure) Total Cost Machine related (machine-hours) $ 132,000 Batch setup (setups) $ 494,250 Order size (direct labor-hours) $ 94,350 Total Activity Activity Cost Pools Product X Product Y Total Machine related 1,100 6,400 7,500 Batch setup 3,400 4,100 7,500 Order size 6,300 2,200 8,500 The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.)

Amanufacturing firm is considering overhauling the existing compensation strategy. currently every front line employee who works on the assembly line earns the same hourly wage. ideally, management would like to institute a new pay system that involves pay-for-performance. which of the following recommendations is both consistent with scientific management's general emphases and generally good advice for management of this firma. the firm should adopt a differential pay system with one pay level for average performance, and a higher level for good performance. b. the firm should adopt a differential pay system, but the firm should modify it from its original design and provide many different levels of pay associated with different performance levels. c. the firm should understand worker psychology and to focus on pay as the key motivator. d. all of the abovee. none of the above