1.Columbus Co. has determined the following activity cost pools and cost driver levels for the year:

Activity Cost Pool Activity Cost Activity Cost Driver

machine setup $500,000 11,500 setup hours

material handling $130,000 2,500 tons of material

machine operation $475,000 11,000machinehours

The following data is for the production ofone batchof product X:

units produced 400

machine hours 5

direct labor hours 180

direct labor costs $6,000

direct materials cost $50,000

tons of material 14

setup hours 6

Required:

Part A:Determine the cost allocation rate for each activity. (round to two decimals.)

Part B: Using the cost allocation ratecalculatedin Part A allocate indirect manufacturing costs to each activity.

Part C:Calculate thetotal product costfor a single batch of product X.

Part D:Calculate thetotal product costper unit of each product X.