ADA hos the following budget information for the year:

ADA has identified the following sctivities and cost drivers snd has sssigned them $8$ total overhesd cost of $$203,500.$

Tokedo selected the cost drivers with the following justifications:

SETUP HOURS: The cost driver of setup hours is used becouse the some product tokes obout the some amount of setup

time regordless of size of botch. For different products, however, the setup time vories.

NUMBER OF WORKERS: Flant management includes plant maintenance and corresponding manogerial duties that make

production possible. This activity depends on the number of workers. The more workers involved, the higher the cost.

DIRECT LABOR HOURS: Supervisors spend their time supervising production. The smount of time they spend on esch

product is proportional to the direct labor hours worked.

INSPECTION HOURS: Inspection involves testing o number of units in o botch. The time vories for different products but is

the same for all similar products.

NUMBER OF CUSTOMERS SERVED: The need to expedite production incresses ss the number of customers served by

the compony incresses. Thus, the number of customers served by ADA is $s$ good messure of expediting production

orders.

Takedo gothered the following information about the cost driver volume for each product:

Required:

Use the firm's current cirect Isbor hour$-$bosed costing system to colculote the unit cost of esch product.

Use the activity$-$bssed costing system to calculate the unit cost of esch product.

Complete this question by entering your answers in the tabs below.

Use the activity$-$based costing system to calculate the unit cost of each product. $($Round intermediate calculations to $2$ decimal

places. Round "Cost per capsule" to $2$ decimal places.$)$