Activity Cost Cost Driver

Materials acquisition and inspection $ $50,100$ Amount of direct materials cost

Production assembly $123,500$ Numbers of machine hours

Scheduling $15,180$ Number of batches

$ $188,780$

Rounding instructions: Do not round until your final answers. Round total cost answers to the nearest dollar and per unit answers to the nearest cent.

$($a$)$ Determine the total and per$-$unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month, assuming all manufacturing overhead related to these two products assigned on the basis of direct labor dollars.

Total cost Answer $1$

$452,183$

Gas Cooker Answer $2$

$118\mathrm{.}64$

per unit

Charcoal Smoker Answer $3$

$63\mathrm{.}95$

per unit

$($b$)$ Determine the total and per$-$unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month, assuming manufacturing overhead is assigned using activity$-$based costing.

Total cost Answer $4$

$0$

Gas Cooker Answer $5$

$0$

per unit

Charcoal Smoker Answer $6$

$0$

per unit