2:) Compute the total and unit cost of making the pool shades, assuming that 120 is the annual demand and that Chandler bases its rates on practical capacity. ABC - Practical Capacity Activity Activity Usage for Total Cost for Activity Base 120 Pool Shade 120 Pool Shades Design/Drafting design hours 90,000.00 Engineering engineering hrs 24,000.00 Fabrication parts 4,050.00 Powder coating square feet 864,000.00 Scheduling job setups 120,960.00 General factory costs machine hrs 288,000.00 Material per unit 18,750.00 Total Cost 1,409,760.00 Total cost Number of units 120.00 Units Unit cost for a Pool Shade 11,748.00 Cost/unit