Use the Following Information for the Next 4 Questions

Multiple Choice

Use the following information for the next 4 questions.
Quick Start Engines has two departments, Assembly and Testing. You are given the following information about the costs of 5 activities that occur at the manufacturing plant monthly: (continued on the next page)
The above activities are used by the two departments as follows:
-What is the ABC allocation rate for supervision of direct labor?

A) $3,500 per employee
B) $1,500 per employee
C) $0.50 per part
D) $50 per hour spent in supervision