A company has provided the following data from its activity-based costing system related to fixed manufacturing overhead: Activity cost pool Total cost Practical capacity of activity Assembly $65,000 55,000 machine hours Processing $76,000 2,500 orders Inspection $55,000 2,200 inspection hours The company makes 40 units of Product X a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $45 per unit and its direct labor cost is $35 per unit. In the most recent year, 40,000 total machine hours were actually used for the assembly activity. Under the activity-based costing system, the total cost of "unused capacity" related to the assembly activity for the most recent year is closest to: Group of answer choices $15,000.00 $18,980.34 $16,543.49 $17,727.27 $24,375.00

Under the activity-based costing system, the total cost of "unused capacity" related to the assembly activity for the most recent year is closest to:

$17,727.27.

Explanation:

a) Data and Calculations:

Activity cost pool   Total cost    Practical capacity                   ABC rates

                                                        of activity

Assembly              $65,000             55,000 machine hours   $1.182 /mh

Processing            $76,000               2,500 orders               $30.40 / order

Inspection             $55,000               2,200 inspections      $25.00 / inspection

Product X

Number of units made = 40

Machine hours required = 690

Processing orders = 40 orders

Inspection hours = 10 hours

Direct material cost per unit = $45

Direct labor cost per unit =        35

Most recent actual machine hours = 40,000 hours

Unused capacity = 15,000 (55,000 - 40,000)

Total cost of unused capacity = $17,730 (15,000 * $1.182) approx.

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among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.