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A company manufactures electronic components for x-ray machines, which use standard technology that has been around for a long time, and for advanced digital MRI machines, which use complex, state-of-the-art technology. If the company switched from the traditional overhead allocation system to the activity-based costing system, what would be a likely result?

1) It would allocate more overhead to x-ray machines, because their production probably requires more activities than the production of MRI machines
2) It would allocate more overhead to x-ray machines, because their production probably requires fewer activities than the production of MRI machines
3) It would allocate more overhead to MRI machines, because their production probably requires fewer activities than the production of x-ray machines
4) It would allocate more overhead to MRI machines, because their production probably requires more activities than the production of x-ray machines

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Final answer:

The correct option is 4). Switching to activity-based costing would likely result in more overhead being allocated to the production of MRI machines due to their more complex and activity-intensive production process compared to x-ray machines.

Step-by-step explanation:

If a company that manufactures electronic components for x-ray machines and advanced digital MRI machines switched from the traditional overhead allocation system to an activity-based costing (ABC) system, the likely result would be: option 4) It would allocate more overhead to MRI machines, because their production probably requires more activities than the production of x-ray machines. Activity-based costing is designed to provide more accurate cost information by assigning overhead costs based on the actual activities that drive those costs. In this case, the complex, state-of-the-art technology used for MRI machines is likely to involve more labor-intensive and diverse activities compared to the standard technology used for x-ray machines. This switch to ABC would reflect these differences and would allocate overhead costs accordingly.


This understanding coincides with rational cost planning in production technology choices. For instance, if a firm's technology has high machine costs, one would expect a shift toward less capital and more labor. Likewise, if a technology has lower machine costs, this could incentivize more machinery use. In summary, firms select production technologies based on the lowest total cost given their respective inputs.

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