Activity-Based Costing and Conventional Costs Compared Chef Grill Company manufactures two types of cooking grills: the Gas Cooker and the Charcoal Smoker. The Cooker is a premium product sold in upscale outdoor shops; the Smoker is sold in major discount stores. Following is information pertaining to the manufacturing costs for the current month. Gas Cooker Charcoal Smoker Units Number of batches 1,000 70 5,000 10 Number of batch moves BO 20 Direct materials $20,000 $100,000 Direct labor $20,000 $29,000 Manufacturing overhead follows: Activity Cost Cost Driver Materials acquisition and inspection $252,000 Amount of direct materials cost Materials movement Scheduling 16,700 48,000 $316,700 Number of batch moves Number of batches 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 is assigned on the basis of direct labor dollars. HINT: Use 6.4633 for overhead rate calculation. Total cost 219,340 x Gas Cooker 97,360 x per unit Charcoal Smoker S 97,360 x 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 Gas Cooker S 207.03 x S Charcoal Smoker S 137.36 69.67 per unit per unit