19-Waterloo Co. sells product P-14 at a price of $48 a unit. The per-unit cost data are direct materials $16, direct labour $11, and overhead $12 (75% variable). Waterloo Co. has sufficient capacity to accept a special order for 38,700 units, but at a discount of 25% from the regular price. Selling costs associated with this order would be $4 per unit. Determine whether Waterloo Co. should accept the special order. (Enter loss with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).)

Incremental income (loss)		$
Waterloo Co.

the special order.

20-Coats Galore Inc. uses activity-based costing as the basis for information to set prices for its six lines of seasonal coats. Calculate the activity-based overhead rates using the following budgeted data for each of the activity cost pools. (Round answers to 2 decimal places, e.g. 15.25.)

Activity Cost Pools		Estimated Overhead		Estimated Use of Cost Drivers per Activity
Designing		$463,970		16,600	designer hours
Sizing and cutting		4,671,270		197,100	machine hours
Stitching and trimming		2,187,180		83,800	labour hours
Wrapping and packing		345,940		35,300	finished units

Cost Pool		Rate
Designing		$ per designer hr.
Sizing and cutting		$ per machine hr.
Stitching and trimming		$ per labour hr.
Wrapping and packing		$ per unit