ABC Bernacke Corp. is instituting an activity-based costing project in its ten-person purchasing department. Annual departmental overhead costs are $438,750. Because finding the best supplier takes the majority of effort in the department, most of the costs are allocated to this activity area. Many purchase orders are received in a single shipment. Activity Find best suppliers Allocation Measure Number of telephone calls Issue purchase orders Number of purchase orders Review receiving reports Number of receiving reports Quantity Total Cost 75,000 $225,000 46,875 112,500 28,125 101,250 One special-order product manufactured by the company required the following purchasing department activities: 25 telephone calls, 50 purchase orders, and 35 receipts. a. What amount of purchasing department cost should be assigned to this product? Note: Round your final answer to two decimal places (i.e. round $4.355 to $4.36). b. If 100 units of the product are manufactured during the year, what is the purchasing department cost per unit? Note: Round your final answer to two decimal places (i.e. round $4.355 to $4.36). per unit c. If purchasing department costs had been allocated using telephone calls as the allocation base, how much cost would have been assigned to this product? Note: Round your final answer to two decimal places (i.e. round $4.355 to $4.36).