2 For what decisions might lind more all Wigan than the hes in Proble 5.29 or 5.301 toy we- approac Toys makes two models of 5.32 Plant-wide department and activity cost rates. Allen's Aero and require smaler hatch sias The plan nts, and erge planes. The fighter jets are more dateied allocations. has asked vou to compare plant-wide, de and ectivity-based cost Allen's Aero Toys on per unit Budgeted Informati For the Year Ended 30 November 2010 Fighters cargo Total Assembly Department S250 $375 s 6.25 Direct materials 200 5.50 350 Direct manufacturing labor $11.75 S575 Total direct cost per unit Cargo Painting Department Fighters S 1.50 Direct materials 225 1.50 375 $2.75 $250 S 5.25. Direct manufacturing labor Total direct cost per unit 740 Number of units produced The budgeted overhead cost for each departmentis as follows: Assembly Painting Total Department Department 2,600 900 $1,700 Materials handling 3,900 1,150 2,750 Quality inspection 2,100 4,680 2,580 Utilities $11.180 S4,150 $7,030