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Activity-Based Costing and Conventional Costs Compared Hickory Grill Company manufactures two types of cooking grills: the Gas Cooker and the Charcoal Smoker. The Cooker is

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Activity-Based Costing and Conventional Costs Compared Hickory 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 5,000 Number of batches 50 Number of batch moves 80 20 Direct materials $70,000 $130,000 Direct labor $20,000 $25,000 1,000 10 Manufacturing overhead follows: Activity Cost Cost Driver Materials acquisition and inspection $60,800 Amount of Materials movement 16,200 Num Scheduling 36,000 $113,000 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. Round rate to four decimal places, if applicable. Manufacturing overhead based on direct labor dollars: $ Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to two decimal places, if needed. Product Costs per Unit Gas Cooker Charcoal Smoker irect materials $ 70000 $ 130000 irect labor 20000 25000 Ianufacturing overhead: 50222 62778 otal cost $ 140222 $ 217778 nits 1000 5000 ost per unit $ 140.22 $ 43.56 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, Round answers to two decimal place, if needed. Activity-based overhead rates: Materials acquisition and handling $ 0.304 * per direct material dollar Materials movement $ 162 per move Scheduling $ 600 per batch Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to two decimal places, if needed. Product Costs per Unit Gas Cooker Charcoal Smoker 'ect materials $ 70000 $ 130000 rect labor 20000 25000 inufacturing overhead: Materials acquisition 21280 x 39520 X Materials movement 12960 3240 Scheduling 30000 6000 al cost per batch $ 164240 x $ 203760 x imber of units per batch 1000 5000 st per unit $ 154.24 x $ 40.752 X Check You have correctly selected 24. Partially correct Marks for this submission: 3.75/5.00

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