Activity Pools: Total Cost Activity Driver

Machine Setups $15,000 100 setups

Material Moves $22,500 225 material moves

Machine Operations $14,000 175 machine hours

Product X used the following quantity of activity drivers to produce 100 units of final product:

25 setups, 40 material moves and 75 machine hours

What is the total indirect manufacturing cost per unit for product X based on an ABC system?

		$137.50 per unit
		$80 per unit
		$9.82 per unit
		$150 per unit