Cooper’s Components uses an activity-based costing system for its product costing. For the last quarter, the following data relate to costs, output volume, and cost drivers:

a. What is the total overhead cost assigned to each product?

b. What is the overhead cost per unit for each product?

c. What is the total cost per unit for each product?

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Total Overhead Costs Machinery (driven by machine hours) Set-ups (driven by production runs) Materials handling (driven by store orders) Total overhead Product 172,000 66,000 45,000 283,000 A Production and sales 4,000 units B 3,000 units C 2,000 units Number of production runs 12 5 8 Number of stores orders 12 6 4 per unit per unit per unit $25 $35 $15 Direct costs Machine hours Direct labour hours 5 22 3