ACG 4342S
Fall A 2022
Digitales Supersnicos S.A
Chip Ultra Ntido y Chip Virtual Reality
	Chip Ultra Ntido	Chip Virtual Reality
Quantity	52,000	62,500
lots	104	125
Prime Costs	$67,250	$81,400
Machine Hours	930	1,410
Engineering Modifications	45	78
Market Price	$880	$1,200
Informacin Adicional:
	costs	Conductor de Costo (Cost Driver)
Preparation costs	$87,400	Lots
Electricity	$16,900	Machine Hours
Engineering Support	$54,360	Engineering Modifications
1) Compute the manufacturing cost per unit of each toaster using the current unit-based approach.
Under this system costs are assigned to the toasters on the basis of machine hours.
2) Compute the manufacturing cost per unit of each toaster using an activy-based costing approach