Consider the following costs from Toyota, determine if they would be best classified as unit, batch, facility, or product-level activities: (each classification may be used more than once, or not at all)

Determine the cost of goods sold as of 3/31/25 based on the information below. Direct materials used                  $85,600 Direct labor                                                                 49,500 Manufacturing overhead applied (for March)                                    67,800 Actual manufacturing overhead incurred 69,500 Finished goods, 3/1/25                                            22,000 Finished goods, 3/31/25                                             26,700 Work in process, 3/1/25                                            9,080 Work in process, 3/31/25                                            7,700

Write a function called switch_data that takes as a parameter a pointer to a file containing a label followed by a sequence of integers and that prints to the console the same information with each successive pair of integers switched in order. For example, suppose that a FILE* called data contains the following tokens: Jan 1 2 3 4 5 6 Here the label is Jan. The label will always be a single word less than 15 characters long that appears at the beginning. After the label, we have a series of six integers. If we make the following call: switch_data(data); the function should produce the following output: Jan 2 1 4 3 6 5 Notice that the first pair of integers (1, 2) has been switched (2, 1), and the second pair of integers (3, 4) has been switched (4, 3), and so on. This first example involved sequential integers to make the switching more obvious, but this won’t always be the case. You also shouldn’t assume that you have an even number of integers. If there is an odd number of integers, then the final value should not be moved. For example, if the FILE* had instead contained these tokens: Feb 38 14 79 4 -3 then the function would have produced the following output: Feb 14 38 4 79 -3 There will always be a one-word label, but the list of integers might be empty, in which case the function simply prints the label on a line by itself. Your function should produce a complete line of output. In other words, if it is called n times, it will produce n lines of output. You may assume that the input is legal (a one-word label followed by 0 or more integer values). You may not construct any arrays to help you solve this problem. 

Bernie Brewer Co. Manufactures 2 kinds of Baseball bats, Wooden Bats and Aluminum Bats. For the upcoming year they will be producing 1,000 Wooden bats and 4,000 Aluminum bats. Bernie Brewer utilizes ABC Costing and wants to know the total cost per Aluminum bat. Use the following information to get your answer:(Round all intermediate and final calculations to two decimals) Wooden Bats Aluminum Bats Total Total Units Planned 1,000 4,000 5,000 Direct Materials Used $30,000 $100,000 $130,000 Direct Labor Hours Used 8,000 5,000 13,000 Direct labor cost / hr $18 $15   Activity Cost Pools Cost Drivers Estimated Overhead Estimated Use of Cost Drivers (total) Wooden Aluminum Setups Number of Setups $10,000 1,250 300 950 Machining Machine Hours $75,000 25,000 5,000 20,000 Painting Gallons $20,000 4,000 1,000 3,000 Packing  Pounds $37,000 18,500 7,500 11,000 $142,000

Big Kahuna Burger makes fast food style hamburgers. The selling price is $12 per burger and the variable costs are $5.50 per burger. Fixed costs per month are $2,275. If Big Kahuna sells 15 more units beyond breakeven, how much does profit increase as a result?

If manufacturing overhead is underapplied:

Val’s Flowers sells bouquets of flowers for $50 each.  After some analysis, Val has identified that each bouquet incurs $25 of variable costs and total fixed costs are $30,000/month.  What is Val’s margin of safety in dollars assuming monthly sales of 2,100 bouquets?

Don Quixote Consulting shares the following information: Estimated overhead $1,200,000 Actual overhead 1,292,000 Estimated consulting hours 50,000 Actual consulting hours 45,500 Assuming overhead is applied using a predetermined overhead rate based on consulting hours, overhead for the year will be:   

Clifford Company, who produces outdoor dog houses, reports the following cost data for July. Wood used to produce dog houses $132,000 Indirect materials used to manufacture the dog houses (glue, nails, etc.) 11,000 Depreciation on equipment used in the manufacturing process  59,000 Salary of the Accounts Receivable Clerk 37,000 Wages paid to the employees who assemble the dog houses 245,000 Marketing costs to promote the products in trade magazines 28,000 Salary of the manufacturing supervisor 77,000 Calculate each of the amounts below:

Which of the following statements is/are true: I: ABC costing assigns overhead from activity cost pools to products or services by means of cost drivers. II: Inaccurate product costing can lead to bad business decisions, such as over or under-pricing a product. III: Service companies, like a health care organization or a bank cannot benefit from using ABC to allocate overhead costs to the services they provide.  IV: Overhead costs are applied to products and services based on the actual amounts of what the total costs will be for an accounting period.