Activity Rates and Activity$-$Based Product Costing

Hammer Company produces a variety of electronic equipment. One of its plants produces two laser printers: the deluxe and

the regular. At the beginning of the year, the following data were prepared for this plant:

In addition, the following information was provided so that overhead costs could be assigned to each product:

Required:

Calculate the overhead rates for each activity. $($Round to two decimal places.$)$

Calculate the per$-$unit product cost for each product. $($Round to the nearest dollar.$)$

Deluxe

$

per unit

Regular

per unit