A B C D E F H J K L M N O Assignment #2 Joy Toys produces two types of pogo sticks - a three foot stick and a six foot stick. The material for the three foot stick is $25 for the three foot and $40 per stick for the six foot stick. The cost of direct labor for the three foot stick is $40 per stick and $50 per stick for the fix foot stick. Joy Toys estimates that it will sell 5,000 three foot sticks and 9,000 six foot sticks during 2023. They have determined their cost pools, activity driver and overhead for each activity as follows: Estimated Use for 3' Use for 6' Activity Cost Pool Driver Overhead stick stick Metal Cutting Feet of steel $210,000 5.000 2.000 Color Dip Ounces of paint $220,000 120.000 100,000 Spring Attachment Linear feet of spring $320,000 500,000 300,000 Custom Graphics Number of labels $240,000 800,000 400,000 Inspection Number of inspections $170,000 12,000 5,000 How much does each unit cost to manufacture? 14 Estimated Total Activity 15 Activity Cost Pool Driver Overhead Driver Rate 16 Metal Cutting 17 Color Dip 18 Spring Attachment 19 Custom Graphics Inspection 21P A B C D E F H I J K L M N O 21 22 Cost per Cost per 23 Activity Cost Pool Activity Rate 3' stick 3" stick 6' stick 6' stick Metal Cutting Color Dip Spring Attachment Custom Graphics Inspection Total Number of Units 31 Overhead per Unit 34 Total Cost Per Unit 3' stick 6' stick 35 Direct Material 36 Direct Labor Costs 37 Overhead 38 Total Per Unit 39