ABC Company uses the traditional costing system using direct labor hours to allocate the manufacturing overhead to its two products X and Y. The total budgeted overhead cost for October is $220,000 with the budgeted direct labor hours of 40,000 hours. The company is considering adopting an activity-based costing system, and collects the following information for the month of October.

Product XProduct Y

Production units20,0002,000

Direct materials cost per unit$50.00$40.00

Direct labor cost per hour$10.00$10.00

Direct labor hours (total)34,0006,000

Overhead cost pool

Overhead cost

Total activity

Activity Consumption

Product X

Product Y

Machine setup

$ 60,000

1,000 setups

300

700

Engineering change order

$ 80,000

100 orders

20

80

Facility rent

$ 80,000

1,000 sq. feet

300

700

1. Compute the unit manufacturing costs for each product

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