1. The following data are available for X Corp:

Overhead Item Cost Driver Budgeted Cost Budgeted Activity Machine Set ups No of set ups 20,000.00 200.00 Inspection No. of inspections 130,000.00 6,500.00 Materials handling No. of material moves 80,000.00 8,000.00 Engineering Engr Hours 50,000.00 1,000.00 The foll info was collected for X CORP > Product A Product B Direct materials 5,000.00 12,000.00 Direct labor 2,000.00 2,000.00 Units completed 100.00 50.00 No. of Set ups 1.00 2.00 No. of inspections 20.00 10.00 No. of material moves 30.00 10.00 Engr Hours 10.00 50.00 Using ABC, compute the cost of each unit of Product A