ABC Bernacke Corp. is instituting an activity-based costing project in its ten-person purchasing department. Annual departmental overhead costs are $1,901,250. 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 Allocation Measure Quantity Total Cost Find best suppliers Number of telephone calls 75,000 $975,000 Issue purchase orders Number of purchase orders 46,875 487.500 Review receiving reports Number of receiving reports 28,125 438,750 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 (.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 (.e. round $4.355 to $4.36). $