Use the following information for questions 13 - 16 Clemson,

Inc. uses activity-based costing to compute product margins. In the first stage, the activity-based costing system allocates two overhead accounts-equipment depreciation and supervisor's salary to three activity cost pools-Processing, Order Filling, and Other-based on consumption or resources. See the allocation of these resources below:

Overhead Costs: Equipment Depreciation $20,000 Supervisor's Salary $8,000 Resource Consumption in Activity Cost Pools: Activity Cost Pools Processing Order Filling Other Equipment Depreciation .60 .30 .10 Supervisor's Salary .50 .20 .30 In the second stage, Processing costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity: MHs (Processing) (Orders) Order Filling Product TD 6,600 200 Product FG 13,400 800 Total 20,000 1,000 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Other information for the current month: Product TD Product FG Sales (total) $60,600 $70,800 DM (total) $20,800 $14,000 DL (total) $15,500 $18,000

13. According to the first stage allocation how much in total is allocated to the Processing cost pool?

14. How much equipment depreciation and supervisor's salary would NOT be assigned to products using the activity-based costing system (ie are organization-sustaining costs)?

15. The activity rate for the Order Filling activity cost pool under activity-based costing is:

16. What is the overhead cost assigned to Product TD under activity-based costing?

17. What is the product margin for Product FG under activity-based costing?