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ABC uses an ABC system to allocate its indirect costs. ABC has determined that its activity cost pools and cost drivers are as follows: COST

ABC uses an ABC system to allocate its indirect costs. ABC has determined that its activity cost pools and cost drivers are as follows:

COST GROUPS

(COST POOLS)

ESTIMATED COST

CAUSES OF COSTS

(COST DRIVERS)

ESTIMATED ACTIVITY FOR COST CAUSES
Change of machines $110798 # of changes 74
Raw material movement $22160 # of movements 148
Machinery operation $480126 # of machine hours 36933
Packing $125571 # of orders 2955
Total Indirect Costs $738655

Product BBB, manufactured by ABC, consumed the following activities during the period to produce 500 units

CAUSES OF COSTS (COST DRIVERS) USED ACTIVITY
# of changes 15
# of movements 22
# of machine hours 4735
# of orders 384

Required: Determine the overhead costs assigned to each manufactured unit of product BBB (Round to the nearest unit, do not use decimals).

Answer:

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