Ace Company manufactures two products, X and Y. The following information is given:

Data regarding the two products follow:

Product	Direct labor hours required to make 1 unit	Annual production units
X	4 hours per unit	2,000 units
Y	5 hours per unit	1,000 units

Data regarding direct material and direct labor costs follow:

X Y

Direct material cost per unit of product $90 $200

Direct labor cost per unit of product 80 100

This company uses activity-based costing. The companys overhead costs are traced to the following two

activity cost pools. The following data are given:

Activity cost pool	Activity measure	Estimated Overhead Cost	Activity
			For X	For Y	Total
Part Management	Number of parts	$12,000	200 parts	600 parts	800 parts
Special Processing	Machine hours (MHs)	$18,000	500 MHs	400 MHs	900 MHs

Activity rates are already computed as follows:

Part management: $15/part

Special processing: $20/MH

10. How much overhead cost is assigned to Product X (for all 2,000 units together)? $_________

11. How much is the overhead cost per unit of Product X? $_________

12. How much is the unit product cost of Product X? $_________