14-Computer Parts Inc., a manufacturer of computer chips, employs activity-based costing. The following budgeted data for each of the activity cost pools are provided for the year 2020.

Activity Cost Pools		Estimated Overhead			Estimated Use of Cost Drivers per Activity
Ordering and receiving		$	135,606		23,300		orders
Etching			466,464		68,800		machine hours
Soldering			1,431,756		441,900		labour hours

For 2020, the company had 14,200 orders and used 56,100 machine hours, and labour hours totalled 675,600. What is the total overhead applied? (Round overhead rates to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 5,725.)

Total Overhead Applied

$

15-

The machining division of ITA International has a capacity of 2,440 units. Its sales and cost data are:

	Selling price per unit		$	80
	Variable manufacturing costs per unit			30
	Variable selling costs per unit			7
	Total fixed manufacturing overhead			193,100

The machining division is currently selling 2,240 units to outside customers, and the assembly division of ITA International wants to purchase 400 units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $0/unit, and not $7/unit. What should be the transfer price in order not to affect the machining divisions current profit? (Round answer to 2 decimal places e.g. 5.25.)

Minimum transfer price

$