15. [Answer & Solving Process) Stressless Company produces two types of entry doors: Deluxe and Standard. The allocation base for manufacturing overhead costs has been direct labor hours. For 2018, Stressless compiled the following data for the two products under the current simple costing system (Assume that there are no beginning or ending balances of inventory accounts and no SG&A costs): Sales units (=volume of output manufactured) Sales price per unit Direct materials cost per unit Direct labor cost per unit Manufacturing overhead cost per unit Deluxe 50,000 units $650 $95 $75 $ 80 Standard 400,000 units $475 $75 $55 $120 Last year, Stressless Company experienced a rapid decline in a market share of the Standard door product line. The CFO suggested that an activity-based costing (ABC) analysis could be valuable to help evaluate profitability of each type of door and a product mix for the next sales campaign. She obtained the following ABC information for 2018: Activity Setups Machine-related Packing Cost $3,000,000 $44,000,000 $5,000,000 Cost Driver # of setups machine hours # of shipments Quantity of Cost Driver Total Deluxe Standard 500 400 100 600,000 300,000 300,000 250,000 50,000 200,000 Under the ABC system, what is the total cost of Deluxe doors per unit? (Round the interim and final answers to the nearest integer.) 1 $197 2 $678 3 $508 $250 6 $638 8 / 8