Allen Corp. manufactures computer desks in its Syracuse, New York, plant. The company uses activity-based costing to allocate all manufacturing conversion costs (direct labor and manufacturing overhead). Its activities and related data follow. (Click the icon to view the activity areas and related data.) Read the requirements. Requirement 1. Compute the per-unit manufacturing product cost of Standard desks and Unpainted desks. (Complete all input fields. Enter a "0" for any zero amounts. Round your answers to the nearest whole dollar.) Standard Desk 120,800 Unpainted Desk 38,200 Direct materials Materials handling Assembling Painting Total manufacturing cost Number of units Manufacturing cost per unit Requirement 2. Premanufacturing activities, such as product design, were assigned to the Standard desks at $5 each and to the Unpainted desks at $2 each. Similar analyses were conducted of post-manufacturing activities such as distribution, marketing, and customer service. The post-manufacturing costs were $25 per Standard and $24 per Unpainted desk. Compute the full product costs per desk. Full product cost per unit Standard Desk Unpainted Desk Requirement 3. Which product costs are reported in the external financial statements? Which costs are used for management decision making? Explain the difference. are reported in the financial statements. Managers use reporting. However, these costs often are Requirement 4. What price should Allen's managers set for Standard desks to earn a $43 profit per desk? Sales price per unit - standard desk for decisions such as pricing and product emphasis. Full product costs include the Data table Activity Budgeted Cost of Activity Cost Allocation Allocation Base Rate Materials handling $ Assembling $ 290,000 Number of parts 2,500,000 Direct labor hours $ 0.60 $ 17.00 Painting $ 170,000 Number of painted desks $ 5.00 Allen produced two styles of desks in March: the Standard desk and Unpainted desk. Data for each follow: Product Standard desk Total Units Produced 6,500 Total Direct Materials Costs Total Number Total Assembling of Parts Direct Labor Hours Unpainted desk .... 2,500 $ $ 120,800 119,000 5,900 38,200 29,000 700 that are expensed as incurred for external -