34\ In is first year of operations a company produced and sold 70,000 units of Product

A

at a selling price of

$20

per unit and 17,500 units of Product

B

at a seling price of

$40

per unil. Additional information relating to the company's only two products is shown below:\ 0.5\ \\\\table[[,Product A,Product B,Total],[Direct materials,

$436,300

,

$249,700

,

$686,000

In iss first year of operations a company produced and sold 70,000 units of Product A at a selling price of $20 per unit and 17,500 units of Product D at seing price of $40 per unit. Additional information relating to the company's only two products is shown below: The company created an activity-based costing system that allocated its manufacturing overhead costs to four activities as follows: Product A and Product B, respection team also concluded that $50,000 and $100,000 of the company's advertising expenses could be directly traced to . The remainder of its selling and administrative expenses ($400,000) was organization-sustaining in nature