Bartow Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs--equipment expense and indirect labor--are allocated to the three activity cost pools--Processing, Supervising, and Other--based on resource consumption. Data to perform these allocations appear below: Distribution of Resource Consumption Across Activity Cost Pools:
In the second stage, Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:Activity:
How much overhead cost is allocated to the Processing activity cost pool under activity-based costing in the first stage of allocation?

A) $5,800
B) $9,800
C) $4,000
D) $7,400

If a company's required minimum rate of return is 9% and in using the net present value method a project's net present value is zero this indicates that the

A) project's rate of return exceeds 9%.
B) project's rate of return is less than the minimum rate required.
C) project earns a rate of return of 9%.
D) project earns a rate of return of 0%.

Shakey Company issued $500000 of 6% 5-year bonds at 98 with interest paid annually. Assuming straight-line amortization what is the total interest cost of the bonds?

A) $150000
B) $160000
C) $145000
D) $140000