1. How much manufacturing overhead should be allocated to each longboard using traditional costing?

2. How much manufacturing overhead should be allocated to each longboard using activity-based costing?

question number Best Boards crafts high-quality skateboards and longboards. The company applies manufacturing overhead to products based on direct labor hours, but management wants to move to an activity-based costing system Best Boards labor costs average S14 an hour Recent company activity is provided below. Activity Cost Pool Cost Driver Total MOH Cost Cutting and Sarding Machine Hours $ 35,960 Assembly Director Hours $62.000 Total Manufacturing Overhead $ 97,960 Skateboards Longboards Totals Units Produced 20 000 Units 31,600 Units $1,500 Units Direct Labor Hours 7.500 DLH 8,000 DLH 15.500 DLH Machine Hours 20.000 MH 11.000 MH 31000 MH Direct Material Cost $12 per Unit $25 per Unt