Hammer Company produces a variety of electronic equipment. One of its plants produces two laser printers: the deluxe and the regular. At the beginning of the year, the following data were prepared for this plant:

In addition, the following information was provided so that overhead costs could be assigned to each product:

Required:
1. Calculate the overhead rates for each activity.
2. Calculate the per-unit product cost for each product.

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Deluxe Regular Quantity Selling price Unit prime cost 100,000 800,000 $750 $483 $900 $529 Acivity Name Setups Machining Engineering Packing Activity Driver Number of sefu Machine hours Engineering hours Packing orders Activity Cos Delx Regular 200 80,000,000 100,000 300,000 6,000,000 50,000 100,000 100,000 00,00 400,000 ps $2,000,000 300