Cost Management: 5-44 North Company designs and manufactures machines

Cost Management
5-44 ABC and Job-Costing Working with Unknown
North Company designs and manufactures machines that facilitate DNA sequencing. Depending on the intended purpose of each machine and its functions, each machine is likely to be unique. The job-order costing system in its norfolk plant has five activity cost pools, in addition to direct materials and direct labor. Job TPY-2306 requires 1,000 print-circuit boards. The cost per board that passes the final inspection is $240. On average only 50 percent of the completed units pass the final inspection. The prime costs per completed oard are direct materials $25 and direct labor $5. Information pertaining to manufacturing overhead for printed-circuit boards follows:
Activity Cost Pool Cost Driver Activity Driver Rate Unit of Cost Driver per Board Factory Overhead per board
Axial Insertion No. of axial insertions 0.20 25 A?
Hardware insertion No. of hardware insertions 2.00 B? 37.00
Hand Load Boothroyd Time C? 5 35.50
Masking No. of points masked 0.12 100 D?
Final Test Test Time E? 10 5.00

Fill in the unknowns identified A through E
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