A value stream has three activities and two products. The units produced and shipped per week are 50 of the deluxe model (Model A) and 150 of the basic model (Model B). The resource consumption patterns are shown as follows: Model A Model B Costs of Value- Stream Activities Cell manufacturing 2,360 min. 7,080 min. $ 94,400 Engineering 65 hrs. 221 hrs. 24,596 Testing 105 hrs. 273 hrs. 26,838 Total $ 145,834

Required:

1. Calculate the ABC product cost for Models A and B. If required, round your answers to the nearest cent.

Product Cost Per Unit

Model A $ per unit

Model B $ per unit

2a. Calculate the value-stream average product cost. If required, round your answer to the nearest cent. $ per unit