Hochberg corporation uses an activity-based costing system with the following three activity cost pools: activity cost pool total activity fabrication 50,000 machine-hours order processing 625 orders other not applicable the other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. the company has provided the following data concerning its costs: wages and salaries $ 433,000 depreciation 160,000 occupancy 169,000 total $ 762,000 the distribution of resource consumption across activity cost pools is given below: activity cost pools fabricating order processing other total wages and salaries 20% 70% 10% 100% depreciation 10% 30% 60% 100% occupancy 10% 70% 20% 100% the activity rate for the fabrication activity cost pool is closest to:

The correct answer is 2.39

Explanation:

TOTAL WAGES AND SALARIES = $433,000

DEPRECIATION  = $160,000

OCCUPANCY = $169,000

TOTAL  = $762,000

here for calculating the activity rate for activity cost pool , we will only use the given percentages of wages and salaries, depreciation and occupancy in the activity cost pool -

                         Amount            Activity cost pool              Amount allocated

Wages             $433,000                     20%                            $86,600  

Depreciation   $160,000                      10%                             $16,000

Occupancy      $169,000                      10%                             $16,900

TOTAL                                                                                       $119,500

Cost driver machine hours                                                       50,000

Rate per machine hour                                                        $119,500 / 50,000

                                                                                                    2.39

Therefore the activity rate for activity cost pool is 2.39

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

answer; someone must cover the cost associated with the provision of scarce goods in both sectors;