Acme makes and sells two products, the Alpha and the Beta.

Acme currently employs a traditional costing system, using one, plant$-$wide overhead rate based on direct labor hours. The budgeted manufacturing overheads for the year amounted to $$500,000,$ and the total labor hours for the year were expected to be $10,000$ hours, of which $75\%$ were expected to be direct labor hours, and $25\%$ were expected to be indirect labor hours.

To begin using activity$-$based costing, Acme also calculated budgeted overheads in terms of the following three activities:

Activity Cost Pool Activity Cost Activity Cost Driver

Processing $$160,0002,000$ Materials Moves

Quality control $$240,000600$ Number of Inspections

Shipping $$100,000200$ Number of Shipments

The following data concerns the actual manufacture of one unit of Alpha and one unit of Beta respectively:

Alpha Beta

Net sales price $$2,700\mathrm{.}00$ $$2,300\mathrm{.}00$

Direct materials cost $($@$$5$ per lb$.)$ $$50\mathrm{.}00$ $$50\mathrm{.}00$

Direct labor cost $($@ $$10$ per hr$)$ $$220\mathrm{.}00$ $$180\mathrm{.}00$

Machine Hours $127$

Materials Moves $31$

Number of Inspections $11$

Number of Set$-$ups $25$

Number of Shipments $13$