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8 points Save Answer Question 5 Eleen Company in Ningbo uses activity-based costing. The company produces two products: USB flashes 32G and 64G. The annual

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8 points Save Answer Question 5 Eleen Company in Ningbo uses activity-based costing. The company produces two products: USB flashes 32G and 64G. The annual production and sales volume of USB 32G is 8,000 units and of USB 64G is 6,000 units. There are three activity cost pools with the following expected activities and estimated total costs: Activity Cost Pool Estimated Cost Expected Activity Expected Activity USB 32G USB 64G Activity 1 Activity 2 Activity 3 $20,000 $37,000 591,200 100 800 400 200 3,000 Total 500 1,000 3,800 800 Using ABC, the cost per unit of USB 32G is approximately: 1.$10.59 2.5 6.60 3.$3.90 4.$2.40

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