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Activity Cost Pool Activity Rates Labor-related $ 4.00 per direct labor-hour Machine-related $ 8.00 per machine-hour Machine setups $ 40.00 per setup Production orders $
Activity Cost Pool | Activity Rates | |
---|---|---|
Labor-related | $ 4.00 | per direct labor-hour |
Machine-related | $ 8.00 | per machine-hour |
Machine setups | $ 40.00 | per setup |
Production orders | $ 200.00 | per order |
Shipments | $ 190.00 | per shipment |
General factory | $ 8.00 | per direct labor-hour |
Cost and activity data have been supplied for the following products:
J78 | B52 | |
---|---|---|
Direct materials cost per unit | $ 5.00 | $ 46.00 |
Direct labor cost per unit | $ 4.25 | $ 5.00 |
Number of units produced per year | 1,000 | 200 |
Total Expected Activity | ||
---|---|---|
J78 | B52 | |
Direct labor-hours | 1,300 | 50 |
Machine-hours | 2,600 | 40 |
Machine setups | 7 | 4 |
Production orders | 8 | 4 |
Shipments | 12 | 4 |
Required:
Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)
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