2.

Daston Company manufactures two products, Product F and Product G. The company expects to produce and sell 1,990 units of Product F and 2,270 units of Product G during the current year. Data relating to the company's three activity cost pools are given below for the current year: Activity Cost Pools Machine setups Purchase orders Order size Total Cost $ 43,680 $336,000 $ 136,180 Product F 161 setups 1,410 orders 2,450 hours Total Activity Product G 112 setups 1,590 orders 3,740 hours Total 273 setups 3,000 orders 6,190 hours Required: Using the activity-based costing approach, determine the overhead cost per unit for each product. (Round your answers to 2 decimal places.) Overhead Cost Per Unit Product F Product G Desjarlais Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Activity Cost Pools Setting up batches Assembling products Processing customer orders Activity Rate $95.45 per batch $ 8.75 per assembly hour $51.38 per customer order Data concerning two products appear below: Product Product S960 006F 37 177 895 20 39 Number of batches Number of assembly hours Number of customer orders 46 Required: a. How much overhead cost would be assigned to Product S96U using the company's activity-based costing system? b. How much overhead cost would be assigned to Product QO6F using the company's activity-based costing system? Overhead cost a. Product S96U b. Product QO6F