2021 -2022 SPRI departments. The soap is first powdered at the Thinning department, whitener added at the Mixing A business produces various types of laundry detergents in Thinning, Mixing and Packing department and then packed at the Packing department. A special detergent order coded as WM120 weeks of the month. Compute the applicable unit sale prices of the special order by 60% profit on consists of 2.000 kg. The manufacturing process of this new order spread on the second and third The usual direct material as soap, special whitener and packing material purchase and usage information are given below. The cost of the soap has to be calculated with the most accurate the unit cost and 50% profit on the unit sale price. method. DIRECT MATERIAL: 17,50 $/kg 1.3.2008 Soap inventory 300 Kg 17,00 $/kg 3.3.2008 Soap purchase 200 Kg 0,50 $/Unit 5.3.2008 6.3.2008 Packing material purchase 2000 Units Soap Use 400 Kg 40,00 $/kg 8.3.2008 Whitener purchase 150 Kg 15,50$/kg 9.3.2008 Soap purchase 500 Kg 11.3.2008 Soap use 250 Kg 15.3.2008 Soap use 150 Kg 16.3.2008 Whitener use 50 Kg 19.3.2008 Packing material use 2.000 Units 21.3.2008 Soap purchase 100 Kg 24,00 $/kg 29.3.2008 Soap use 200 Kg DIRECT LABOR: Employee numbers, work hours by week and the wages per hour are shown below: 1. Week 5 Employees 2. Week 8 Employee 3. Week 4 Employees 4. Week 3 Employees 48 H/Week 48 H/Week 48 H/Week 48 H/Week 12 $/DLH 15 $/DLH 14 $/DLH 16 $/DLH MANUFACTURING OVERHEADS SECOND ALLOCATION: Second apportionment totals are given below, service departments' costs allocation to production departments will be made by also most reliable method. Factory overheads first apportionment: Thinning Department Mixing Department Packing Department Maintenance Department (DMH) Accounting and Control (Control hours) Totals DMH/Month Control Hours 8.600 $ 768 55 5.900 $ 1.056 66 3.200 $ 264 22 2.300 $ 176 44 3.800 $ 88 12 MANUFACTURING OVERHEADS ABSORPTION (THIRD ALLOCATION: Third apportionment (absorption) or production departments' costs allocation to cost objects will be made with the cost drivers given below: Thinning Department with the soap quantity used during the period, Mixing Department with the Direct Labor Hours of the month, Packing Department with the units of production, 5.350 Kg detergents are produced during the period.