Below is a chart outlining the activity cost pools for the W

Below is a chart outlining the activity cost pools for the Wheatley Corporation:

Job

Activity

Cost Driver

Cost

Total

A

B

C

Inspection

# of inspections

$50000

5450

X

2313

1350

Delivery

km driven

$100000

43413

16719

Y

9605

Setup

# of setups

$30000

9341

3000

1981

Z

What are the missing numbers:

Select one:

a. X=4100, Y=26694, Z=4360

b. X=1787, Y=17089, Z=4360

c. X=9, Y=2, Z=3

d. X=3137, Y=17089, Z=7360

				Job
Activity	Cost Driver	Cost	Total	A	B	C
Inspection	# of inspections	$50000	5450	X	2313	1350
Delivery	km driven	$100000	43413	16719	Y	9605
Setup	# of setups	$30000	9341	3000	1981	Z

Solution

For inspection;total=X+2313+1350

Hence X=(5450-2313-1350)=1787

For delivery;

43413=16719+Y+9605

Hence Y=(43413-16719-9605)=17089

For Setup;

9341=3000+1981+Z

Hence

X=(9341-3000-1981)=4360

Hence the correct option is B.