Cornwell Products has adopted an ABC costing system to allocate its overhead costs. The following manufacturing activities and cost drivers have been identified: Activity Estimated OH Costs Esimated amount of allocation base Machine setup $180,000 2,000 setups Machining $1,050,000 12,000 machine hours Polishing $100,000 5,000 polishing cloths Quality control $320,000 4,000 test runs Facility-level costs $150,000 50,000 DL hours Total overhead costs $1,800,000 The job cost record for Job #804 revealed the following: Direct material costs: $1,250 Direct labor: 12 hours at a wage rate of $30/hr 1 machine setup 6 machine hours 4 polishing clothes 3 quaity control test runs How much overhead would be allocated to Job #804 for the quality control activity?

Horace society is planning its annual western fair raceway gala. the gala committee has assembled the following expected costs for the event: dinner (per person) $10 gaming token and program (per person) $2 prize payouts $4,300 tickets and advertising $800 private box suite rental $1,700 lottery licenses $200 the committee members would like to charge $40 per person for the evening’s activities. required: 1. what is the break-even point for the dinner-dance (in terms of the number of persons who must attend)? 2. assume that last year only 200 persons attended the dinner-dance. if the same number attend this year, what price per ticket must be charged in order to break even? 3. refer to the original data ($40 ticket price per person). prepare a cvp graph for the dinner- dance from zero tickets up to 600 tickets sold.