8.27 Assigning activity costs to products: manufacturer Blusteel Ltd manufactures BIu-ray players and uses an activity-based product costing system that L085 assigns labour and overhead costs. Below is . incomplete bill of activities for the high-volume product BIuStandard. Blusteel Ltd bill of activities: BIuStandard Annual quantity of activity driver Activity Cost per unit of activity driver used by the product Process payables $90 per purchase order 400 purchase orders Program production $337.50 per production schedule 100 schedules Process sales order $1 [2.50 per sales order 300 sales orders Issue materials $180 per issue 100 issues Set up solder machine $237 per setup 100 setups Solder circuit boards $22.50 per solderjoint 40 000 solder joints Insert motor $45 per player 5000 players Assemble player $27 per player 5000 players Design player Directly assigned cost of $l8000 for model BIuStandard Required: 1. Complete the bill of activities and estimate the total activity cost of the BEuStandard player, calculated on an annual and per unit basis, assuming the annual production is 5000 units. 2. If the direct material cost of a BIuStandard player is $67.50 per unit, what is the total unit cost of the product? . Explain the treatment of the costs of the activity \"design player