Fortunado company uses abc to account for its chrome wheel manufacturing process. company managers have identified four manufacturing activities that incur manufacturing overhead costs: materials handling, machine setup, insertion of parts, and finishing. the budgeted activity costs for the upcoming year and their allocation bases are as follows:

activity total budgeted manufacturing overhead cost allocation base
material handling $6400 number of parts
machine setup 9,000 number of setup
insertion of parts 54,400 number of parts
finishing 89,700 finishing direct labour hours
total $159,500

fortunado expects to produce 1,000 chrome wheels during the year. the wheels are expected to use 3,200 parts, require 25 setups, and consume 2,300 hours of finishing time.
job 420 used 250 parts, required 3 setups, and consumed 130 finishing hours.
job 510 used 425 parts, required 6 setups, and consumed 320 finishing hours.

requirements
1. compute the cost allocation rate for each activity.
2. compute the manufacturing overhead cost that should be assigned to job 420.
3. compute the manufacturing overhead cost that should be assigned to job 510.

He cheyenne hotel in big sky, montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. an occupancy-day represents a room rented out for one day. the hotel's business is highly seasonal, with peaks occurring during the ski season and in the summer. month occupancy- days electrical costs january 1,736 $ 4,127 february 1,904 $ 4,207 march 2,356 $ 5,083 april 960 $ 2,857 may 360 $ 1,871 june 744 $ 2,696 july 2,108 $ 4,670 august 2,406 $ 5,148 september 840 $ 2,691 october 124 $ 1,588 november 720 $ 2,454 december 1,364 $ 3,529 required: 1. using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. (do not round your intermediate calculations. round your variable cost answer to 2 decimal places and fixed cost element answer to nearest whole dollar amount) 2. what other factors other than occupancy-days are likely to affect the variation in electrical costs from month to month? (you may select more than one answer. single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) seasonal factors like winter or summer. systematic factors like guests, switching off fans and lights. number of days present in a month. fixed salary paid to hotel receptionist. income taxes paid on hotel income.