Activity Costs Caused by Suppliers $($including failed parts and late delivery$)$

Activities Costs

Repairing Products $$800,000$

Expediting $200,000$

The Daniels Co

Part A$20$ Part B$20$

Purchase Price $$20$ $$50$

Units Purchased $80,00040,000$

Failed Units $1,600380$

Late Delivery $6040$

The Kremer Co

Part A$20$ Part B$20$

Purchase Price $$24$ $$56$

Units Purchased $10,00010,000$

Failed Units $1010$

Late Delivery $00$

Determine the cost of each supplier using ABC.