Canton Corp. manufactures two sizes of ceramic paperweights, regular and jumbo. The following information applies to their expectations for the planning period:. Cost Pool Overhead Costs Activity-cost driver
Materials handling $50,000 90,000 orders
Machine maintenance 300,000 15,000 maintenance hours
Setups $238,160 45,800 setups
Inspections $144,840 21,300 inspections
Total support costs $733,000
Production units:.
Regular 9.000,000 units
A. $5.20 per setup
B. $6.80 per setup
C. $4.26 per setup
D. $20.00 per setup

The correct answer is A.

Explanation:

Giving the following information:

Cost Pool Overhead Costs Activity-cost driver

Setups: $238,160 - 45,800 setups

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Setup= 238,160/45,800= $5.2 per setup

article:What is Pi? - Live Science

"Pi r squared. In basic mathematics, pi is used to find the area and circumference of a circle. Pi is used to find area by multiplying the radius squared times pi. ... Because circles are naturally occurring in nature, and are often used in other mathematical equations, pi is all around us and is constantly being used"

edited

"circumference of a circle is 20 centimeters and you want to calculate the radius. Just plug the value for the circumference into the equation and solve. Remember that pi is approximately equal to 3.14."

source: https://www.livescience.com/29197-what-is-pi.html