4. Beyonc Enterprises produces three kinds of golf clubs: Fancy, Light, and Disco. These unique clubs incur overhead costs during production. The manager at Beyonc Enterprises examined the overhead costs and determined the cost drivers for each cost object. ABC level Unit Batch Product Facility Overhead cost $80,000 $40,000 $200,000 $300,000 Using activity-based costing, (1) Fill in the amount of overhead that is allocated to each product: Fancy Light Cost driver Number of units Number of set-ups Percent of usage Square feet Fancy: Light: Disco: Fancy 1,000 50 35% 60,000 Unit Level: Batch Level: Product Level: Facility Level: Total (2) Calculate cost per unit for each golf club using activity-based costing: Disco 1,500 Light 20 2,500 30 25% 40% 40,000 100,000 Disco

4. Beyonc Enterprises produces three kinds of golf clubs: Fancy, Light, and Disco. These unique clubs incur overhead costs during production. The manager at Beyonc Enterprises examined the overhead costs and determined the cost drivers for each cost object. Using activity-based costing. (1) Fill in the amount of overhead that is allocated to each product: (2) Calculate cost per unit for each golf club using activity-based costing: Fancy: Light: Disco