Pikes Peak Leather Company manufactures leather handbags and moccasins. The company has been using the single plantwide factory overhead rate method but has decided to evaluate the activity-based costing method to allocate factory overhead. The factory overhead estimated per unit together with direct materials and direct labor will help determine selling prices. The total budgeted factory overhead cost is $360,000, broken down as follows: Products Cutting—Direct Labor Hours Sewing—Direct Labor Hours Setups QC—Inspections Purchase Orders Handbags 60,000 60,000 500 200 100 Moccasins 40,000 80,000 300 800 300 Total 100,000 140,000 800 1,000 400 Budget $40,000 $210,000 $80,000 $20,000 $10,000 Determine the amount of factory overhead to be allocated to each unit using activity-based costing. The company plans to produce 60,000 handbags and 40,000 moccasins. Round your answers to two decimal places, if necessary. Handbags: $ fill in the blank 1 per unit Moccasins: $ fill in the blank 2 per unit

Match the given situations to the type of risks that a business may face while taking credit.(there's not just one answer)1. beta ltd. had taken a loan from a bankfor a period of 15 years, but its salesare gradually showing a decline.2. alpha ltd. has taken a loan for increasing its production and sales,but it has not conducted any researchbefore making this decision.3. delphi ltd. has an overseas client. the economy of the client’s country is going through severe recession.4. delphi ltd. has taken a short-term loanfrom the bank, but its supply chain logistics are not in place.a. foreign exchange riskb. operational riskc. term of loan riskd. revenue projections risk

Kiona co. set up a petty cash fund for payments of small amounts. the following transactions involving the petty cash fund occurred in may (the last month of the company's fiscal year). may 1 prepared a company check for $350 to establish the petty cash fund. 15 prepared a company check to replenish the fund for the following expenditures made since may 1. a. paid $109.20 for janitorial services. b. paid $89.15 for miscellaneous expenses. c. paid postage expenses of $60.90. d. paid $80.01 to the county gazette (the local newspaper) for an advertisement. e. counted $26.84 remaining in the petty cashbox. 16 prepared a company check for $200 to increase the fund to $550. 31 the petty cashier reports that $380.27 cash remains in the fund. a company check is drawn to replenish the fund for the following expenditures made since may 15. f. paid postage expenses of $59.10. g. reimbursed the office manager for business mileage, $47.05. h. paid $48.58 to deliver merchandise to a customer, terms fob destination. 31 the company decides that the may 16 increase in the fund was too large. it reduces the fund by $50, leaving a total of $500.

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