Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows:
| Production and sales volume | 192,000 units | 24,000 units |
| Selling price | $17.00 | $29.00 |
| Direct material | $1.70 | $ 5.00 |
| Manufacturing overhead | $3.50 | $ 3.00 |
| Selling and administrative | $4.10 | $ 7.00 |
| Operating profit | $3.40 | $ 6.80 |
Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information:
| Activity | Activity cost | Activity-cost driver |
| Supervision | $123,480 | Direct labor hours (DLH) |
| Inspection | $104,800 | Inspections |
| T-SHIRTS | SWEATSHIRTS |
| 0.25 DLH/unit | 1.50 DLH/unit |
| 48,000 DLHs | 36,000 DLHs |
| 50,000 inspections | 15,500 inspections |
Under the revised ABC system, supervision costs allocated to Sweatshirts will be ________. (Do not round interim calculations. Round the final answer to the nearest whole dollar.)
◦ $52,920
◦ $104,800
◦ $123,480
◦ None of these answers are correct.
Tiger on top of fence
Importance of Considering Gestalt Principles in Product Design (1 of 2)
Importance of Considering Gestalt Principles in Product Design (2 of 2)
Product Rule
The phenotype of an organism is the product of interactions