=+10-33 KKK Comprehensive problem with ABC costing OBJECTIVE 3 Elite Pet Transport makes two Elite pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables:

Input prices Direct materials Plastic $4 per kilogram Metal $3 per kilogram Direct manufacturing labour $14 per direct manufacturing labour-hour Chapter 10: Master budget and responsibility accounting 409 M10_HORN3377_02_LT_C10.indd 409 2/09/13 3:46 PM Input quantities per unit of output Cat-allac Dog-eriffic Direct materials Plastic 3 kilograms 5 kilograms Metal 0.5 kilograms 1 kilogram Direct manufacturing labour-hours (DMLH) 3 hours 5 hours Machine-hours (MH) 13 MH 20 MH Inventory information, direct materials Plastic Metal