$54,000 Manufacturing overhead Selling and administrative overhead $27,000 Supporting Customers Assembling Units 60 % Processing Orders Other Manufacturing overhead 30% 5% 5% Selling and administrative overhead 10% 45% 25% 20% Total activity 1,000 250 100 units orders customers OfficeMart orders: Customers 2 customer Please use for Orders 8 orders Tab 3 Number of filing cabinets ordered in total 80 units $370 per unit Selling price Direct materials $140 per unit Direct labor $40 per unit Perform the first stage allocations Supporting Customers Assembling Units Processing Orders Other Total Manufacturing overhead Selling and administrative overhead Total cost Compute the activity rates Activity Rate Activity Cost Pools Total Cost Total Activity Assembling units Processing orders units per unit orders per order Supporting customers customers per customer Compute the overhead cost attributable to the OfficeMart orders ABC Cost Activity Cost Pools Activity Rate Activity Assembling units per unit units Processing orders orders per order Supporting customers per customer CUstomer Determine the product margin for the OfficeMart orders under Activity-Based Costing Sales Costs: Direct materials Direct labor Unit-related overhead Order-related overhead Oustomer-related overhead Product margin Product Margin for the OfficeMart orders under a traditional cost system Manufacturing overhead Total activity units Manufacturing overhead per unit per unit Sales Costs Direct materials Direct labor Manufacturing overhead Traditional costing product margin Perform the first stage allocations Assembling Units Processing Orders Customers Other Total Selling and administrative overhead Total cost Compute the activity rates Total Activity Activity Cost Pools Total Cost Activity Rate Assembling units units per unit Processing orders orders per order per customer Compute the overhead cost attributable to the OfficeMart orders Activity Cost Pools Activity Rate Activity ABC Cost Assembling units per unit units Processing orders orders per order per customer Determine the product margin for the OfficeMart orders under Activity-Based Costing Costs: Direct materials Direct labor Unit-related overnead Order-related overhead Product marg n Product Margin for the OfficeMart orders under a traditional cost system Manufacturing overhead Total activity units Manufacturing overhead per unit per unit Sales Costs: Direct materials Direct labor Manufacturing overhead Traditional costing product margin