How much of the account billing cost will be assigned to Department B? 3. Question:( TCO 2) A master budget 4. Question:( TCO 2) Dalyrymple Company produces a special spray nozzle. The budgeted indirect total cost of inserting the spray nozzle is $ 80,000. The budgeted number of nozzles to be inserted is 40,000. What is the budgeted indirect cost allocation rate for this activity? 5. Question:( TCO 3) Which cost estimation method analyzes accounts in the subsidiary ledger as variable, fixed, or mixed using qualitative methods? 6. Question:( TCO 4) In evaluating different alternatives, it is useful to concentrate on 7. Question:( TCO 5) The theory of constraints is used for cost analysis when 8. Question:( TCO 5) Schmidt Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 10,000 units of this part are as follows: Direct materials $ 45,000 Direct labor 65,000 Variable factory overhead 30,000 Fixed factory overhead 70,000 Total costs $ 210,000 Of the fixed factory overhead costs, $ 30,000 is avoidable. Phil Company has offered to sell 10,000 units of the same part to Schmidt Corporation for $ 18 per unit. Assuming there is no other use for the facilities, Schmidt should