Vanguard Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 942,480 66,000 machine-hours Processing orders $ 85,050 1,800 orders Inspection $ 126,854 1,820 inspection-hours The company makes 430 units of product O37W a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product’s direct materials cost is $35.72 per unit, and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the average cost of product O37W is closest to:

Banc Corporation Trust is considering either a bank-wide overhead rate or department overhead rates to allocate $396,000 of indirect costs. The bank-wide rate could be based on either direct labor-hours (DLH) or the number of loans processed. The departmental rates would be based on direct labor-hours for Consumer Loans and a dual rate based on direct labor-hours and the number of loans processed for Commercial Loans. The following information was gathered for the upcoming period: Department DLH Loans Processed Direct Costs Consumer 14,000 700 $ 280,000 Commercial 8,000 300 $ 180,000 If Banc Corporation Trust uses a bank-wide rate based on the number of loans processed, what would be the total costs for the Commercial Department?

The Mega Construction Company recently switched to activity-based costing (ABC) from the department allocation method. The department method allocated overhead costs at a rate of $60 per machine-hour. The cost accountant for the Finishing Department has gathered the following data: Activity Cost Drivers Rate Material handling Tons of material handled $ 80 Machine setups Number of production runs 4,000 Utilities Machine-hours 15 Quality control Number of inspections 600 During April, Mega purchased and used $115,000 of direct materials at $20 per ton. There were 8 production runs using a total of 11,000 machine-hours in April. The manager of the Finishing Department needed 12 inspections. Actual overhead costs totaled $890,000 for the month. How much overhead costs were applied to the Work-in-Process Inventory during April using traditional costing?

Which of the following is not a step involved in activity-based costing?

Markham Company makes two products: Basic Product and Deluxe Product. Annual production and sales are 1,700 units of Basic Product and 1,100 units of Deluxe Product. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Basic Product requires 0.3 direct labor-hours per unit, and Deluxe Product requires 0.6 direct labor-hours per unit. The total estimated overhead for the next period is $98,785. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools (Activity 1, Activity 2, and General Factory) with estimated overhead costs and expected activity as follows: Activity Cost Pool Estimated Expected Activity Overhead Costs Basic Product Deluxe Product Total Activity 1 $ 30,528 1,000 600 1,600 Activity 2 17,385 1,700 200 1,900 General Factory 50,872 510 660 1,170 Total $ 98,785 What value is the overhead cost per unit of Deluxe Product under the traditional costing system closest to?

A 32-year-old male with a history of Bipolar I Disorder is being cross-tapered from Lithium to a new mood stabilizer due to worsening renal function tests. Two weeks after starting the new medication, the patient calls the clinic reporting that he has developed “strange tiny red spots” on his skin and noticed significant bruising on his legs despite no recent trauma. He also mentions a persistent sore throat and a low-grade fever. The Psychiatric-Mental Health Nurse Practitioner (PMHNP) suspects that the patient is experiencing bone marrow suppression related to his new medication. Which of the following mood stabilizers is most likely responsible for these symptoms?

A 3-year-old child is brought to the primary care clinic for a routine well-child visit. The parents report that the child rarely makes eye contact, does not consistently respond to their name, prefers solitary play, and repeatedly lines up toys. The child also becomes distressed by minor changes in routine. The provider is concerned about autism spectrum disorder (ASD). Which assessment tool is most appropriate as an initial screening instrument for autism spectrum disorder in this child?

A 24-year-old female is being seen for an intake evaluation. Her roommate brought her in, stating the patient has been “non-stop” for the past 9 days. The patient is currently speaking so rapidly that it is difficult to follow her train of thought, and she mentions that she has only slept two hours per night this week but feels “completely energized.” She spent her entire savings account on a new wardrobe yesterday because she is “preparing for her world tour as a pop star,” despite having no musical background. The Psychiatric-Mental Health Nurse Practitioner (PMHNP) suspects the patient is experiencing an acute manic episode. According to the DSM-5-TR, which of the following symptoms are required to meet the criteria for this diagnosis? Select all that apply.

A Psychiatric-Mental Health Nurse Practitioner (PMHNP) is orienting a new colleague in an outpatient mental health clinic. They are discussing a patient who called the office reporting intense dizziness, nausea, and “electric shock-like sensations” in her head after she ran out of her Paroxetine (Paxil) four days ago. The new NP asks for clarification on how to identify and manage this phenomenon. Which of the following statements regarding SSRI Discontinuation Syndrome is true?

A certain antipsychotic side effect is treated with beta-blockers. Which side effect is it?