Laramie produces two products: basic and deluxe. the plant’s overhead for january was $45,000 and the plant used 600 direct labor (dl) hours. the factory has two departments: preparation and processing. the preparation department incurred $25,000 of overhead and used 400 dl hours. in the processing department, $20,000 of manufacturing overhead was incurred and 160 dl hours were used. during january, 300 dl hours were used by the basic model and 300 dl hours were used by the deluxe model to make 100 units of each. what is laramie departmental overhead rates based on dl hours (dlh)?

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Which of the following differentiates cost accounting and financial accounting? a. the primary users of cost accounting are the investors, whereas the primary users of financial accounting are the managers. b. cost accounting measures only the financial information related to the costs of acquiring fixed assets in an organization, whereas financial accounting measures financial and nonfinancial information of a company's business transactions. c. cost accounting measures information related to the costs of acquiring or using resources in an organization, whereas financial accounting measures a financial position of a company to investors, banks, and external parties. d. cost accounting deals with product design, production, and marketing strategies, whereas financial accounting deals mainly with pricing of the products.