Monrovia Bike Corporation manufactures one model of bicycles: the Gully Runner. Monrovia has decided to utilize an activity-based costing system for the current year and calculated the following estimates: Activity Estimated Overhead Cost Estimated Activity Automated Assembly $189,000 7,000 machine hours Parts management $63,000 100 part numbers Calulate the Activity Rate for the Parts Management activity that should be used during the year.

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year. if the tax rate is 35 percent, what is the annual ocf for the project?