(Appendix 4A)Pacchiana Manufacturing Corporation Has a Traditional Costing System in Which

Multiple Choice

(Appendix 4A) Pacchiana Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs) .The company has two products, R21V and D00B, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $1, 262, 880 and the company's estimated total direct labor-hours for the year is 36, 000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports.Data for this proposed activity-based costing system appear below: The unit product cost of product D00B under the activity-based costing system is closest to:

A) $111.81
B) $133.82
C) $81.20
D) $30.61