Activity-Based Costing and Conventional Costs Compared Cuisinart, a Conair Corporation, manufactures outdoor gas cookers and charcoal smokers. Assume that Cuisinart only makes a single model of each product and that the following information pertains to the total manufacturing costs for the products in 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 $ 50,341 Manufacturing overhead follows: Activity Cost Cost Driver Materials acquisition and inspection $ 50,100 Amount of direct materials cost Production assembly 123,500 Numbers of machine hours Scheduling 15,180 Number of batches $ 188,780 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 related to these two products assigned on the basis of direct labor dollars. Total cost Gas Cooker Charcoal Smoker

(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 Charcoal Smoker