A factory has the following information: direct labor of $82516, direct materials of $53877, fixed overhead of $150239, the variable overhead of $131376, 10758 units produced, and 431 shipments made. One of its products is X. X used 168 hours of labor. The factory made 1260 units of X at a materials cost of $3.32 per unit. X also requires 57 shipments. All the factory's labor costs $28 per hour.

The cost allocation system uses two cost pools. Pool A includes all variable overhead and uses direct labor as the allocation base. Pool B includes all fixed overhead and uses direct materials as the allocation base.

1.How much cost from Pool A is allocated to X?

2.How much cost from Pool B is allocated to X?

3.Notwithstanding your answers above, assume Kearney allocated $8172 from pool A and $8683 from pool B to X. How much is X's manufacturing cost per unit?

4. Now assume the factory only uses one cost pool for all overhead with an allocation base of shipments. Would X be allocated more or less cost under the alternate system?