=+20-19 K ROI and RI with manufacturing costs OBJECTIVES 3, 4 Blackstone Scooters makes electric scooters and has only two products, the Evergreen and the Racinggreen. To produce the Evergreen, Blackstone Scooters employed assets of $2150000 at the beginning of the period, and $1750000 of assets at the end of the period. Other costs to manufacture the Evergreen include:

Direct materials $665 per unit Set-up $325 per set-up hour Production $182 per machine-hour