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	4,000	3,500
Number of Batches	80	35
Number of machine hours	16,000	3,000
Direct Materials	$225,500	$108,500
Direct Labor	$100,683	$50,431

(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.

Materials acquisition and Inspection	$50,100	Amount of direct material cost
Product Assembly	123,500	Number of machine hours
Scheduling	15,180	Number of Batches
	188,780

(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.