- National Inc Manufactures Two Models Of Cmd That Can Be Used As Cell Phones Mpx And Digital Camcorders Model High F 1 (79.2 KiB) Viewed 12 times
National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. Model High F Great P Annual Sales in Units 10,000 16,000 National uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: Direct materials Direct labor Total High F Great P $38.00 $25.40 $17.52 $13.14 Budget factory overhead: Engineering and Design. Quality Control Machinery Miscellaneous Overhead 2,409 engineering hours 12,848 inspection hours 33,726 machine hours. 26,400 direct labor hours Engineering and design hours Quality control inspection hours Machine hours. Labor hours National's controller had been researching activity-based costing and decided to switch to it. A special study determined National's two products have the following budgeted activities: $ 404,712 269,808 539,616 134,904 $1,349,040 High F Great P 969 1,440 5,648 7,200 20,286 13,440 12,000 14,400 Using activity-based costing, applied machinery overhead for the Great P model per unit is: (Rounded to the nearest cent.)