Alrex company is using an activity-based costing (ABC) system. The company produces and sells two products: Basic and Pro. The company consists of two departments Production where manufacturing activities are taken) and Marketing (which engages in selling and admin activity only. The ABC system includes in unit product costs all costs easily associated with units in addition, in the ABC system, there are four major indirect activities: Machine Setups, Special Processing, Factory Supervision, and Customer Relation The prices, direct material cost (DM), shipping cost and direct labor-hours (DLHS) are given below for one unit of the product, as well as the total units produced and sold Shipping Cost Product Basic Pro Price $180 $320 DM $50 $80 DLHS 1 Hourly Wage-DL $10 $12 Units 6,000 4.000 $4 The company collected the data for ABC as follows: Activity Measure Estimated OH Cost Activity Cost Pool Activity measures used Basic Pro 60 120 6,000 10,000 Machine Setup Special Processing Factory Supervision Customer Relation (10 customers) #of setups Machine hours DLH of customers $ $ $ $ 472,500 360,000 224,000 240.000 Under the ABC system, what is the unit product cost for Basic? (Choose the closest amount) Multiple Choice Rick & Morty's manufactures a product with the following unit standards related to direct labor Standard hours Standard rate 5 labor-hours per unit $12 per labor-hour Partial production data for the most recent month are shown below. Budget 850 4,250 Actual 960 Production (units) Direct labor hours An analysis of results for the month included the following variances: Direct labor rate variance Direct labor efficiency variance $3,456 Favorable $5,760 Favorable What was the actual rate paid per labor-hour? (Choose the closest answer) Alrex company is using an activity-based costing (ABC) system. The company produces and sells two products Basic and Pro. The company consists of two departments: Production (where all manufacturing activities are taken) and Marketing (which engages in selling and admin activity only). The ABC system includes in unit product costs all costs easily associated with units. In addition, in the ABC system, there are four major indirect activities Machine Setups, Special Processing, Factory Supervision and Customer Relation The prices, direct material cost (DM), shipping cost and direct labor-hours (DLHS) are given below for one unit of the product, as well as the total units produced and sold. Shipping Cost Product Basic Pro Price $180 $320 DM $50 $80 DLHs 1 Hourly Wage-DL $10 Units 6.000 4,000 $12 The company collected the data for ABC as follows: Estimated OH cost Activity Measure Activity Cost Pool Pro Activity measures used Basic 60 120 6,000 10,000 Machine Setup Special Processing Factory Supervision Customer Relation (10 customers) #of setups Machine hours DLH #of customers $ $ $ $ 472,500 360,000 224.000 240,000 The company has two major customers (A and B), who buy the products in the amounts in the table below Customer Basic Pro BOO 1200 2.000 1.000 units units How much is the ABC customer margin of customer B? (Choose the closest amount)