Maxwell Company recently installed an activity-based relational database. Using the information contained in the activity relational table, the following activity rates have been computed:

Two products are produced by Maxwell: a deluxe disk player and a regular disk player.
Each product has an area in the plant that is dedicated to its production. The plant has two manufacturing processes: the regular process (Process R) and the deluxe process (Process D). Other processes include engineering, product handling, and procurement.
The product relational table for Maxwell is shown at the top of the following page.
Required:
1. Identify two different concatenated keys. What is the purpose of concatenated keys?
2. Using the activity rates and the information from the product relational table, calculate the unit overhead cost for each product.

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$200 per purchase order $12 per machine hour, Process R $15 per machine hour, Process D $40 per engineering hour $2 per packing order $100 per square foot