Issuance of materials on may 7, bergan company purchased on account 10,000 units of raw materials at $8 per unit. during may, raw materials were requisitioned for production as follows: 7,500 units for job 200 at $8 per unit and 1,480 units for job 305 at $5 per unit. journalize the entry on may 7 to record the purchase.

howard, fine, & howard is an advertising agency. the firm uses an activity-based costing system to allocate overhead costs to its services. information about the firm's activity cost pool rates follows: stooge company was a client of howard, fine, & howard. recently, 7 administrative assistant hours, 3 new ad campaigns, and 8 meeting hours were incurred for the stooge company account. using the activity-based costing system, how much overhead cost would be allocated to the stooge company account?