ASSIGNMENT - 2 10% IN THE FINAL GRADE DUE IN THE NEXT CLASS Match 20th, 2020 Bullie Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHS). The company has two products, D31X and U75X, about which it has provided the following data: DUINUSX Direct materials per units292547,00 Direct labour per unit 51.10 $21.10 Direct lahou houts per unit 1 2 .10 Annual production 35.000 15.000 The company's estimated total manufacturing overhead for the year is $1,147,650 and the company's estimated total direct labour-hours for the year is 35,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Estimated Overhead Core Assembling products (DLH) S100.000 Preparing batches thatches) 34.15 Axia (MH) 766.00 $1,1476 Activities DIXU75% Total Assisting products 31.500 15.000 560 1.295 1.855 D510152.555 Required: a. Determine the manufacturing overhead cost per unit of each of the company's two products under the traditional costing system. b. Determine the manufacturing overhead cost per unit of each of the company's two products under activity-based costing system Bullie Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHS). The company has two products, D31X and U75X, about which it has provided the following data: D31X U75X Direct materials per unit $29.20 47.40 Direct labour per unit $1.10 523.10 Direct labour hours per unit 0.10 2.10 Annual production 35,000 15.000 The company's estimated total manufacturing overhead for the year is $1,147,650 and the company's estimated total direct labour-hours for the year is 35,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Estimated Overhead Cost Assembling products (DLHs) $140,000 Preparing batches (batches) 241,150 Axial milling (MH) 766 500 Total $1,147,650 Activities D31X U75X Total Assembling products 3,500 31,500 35,000 Preparing batches 560 1,295 1.855 Axial milling 1,540 1,015 2,555 Required: a. Determine the manufacturing overhead cost per unit of each of the company's two products under the traditional costing system. b. Determine the manufacturing overhead cost per unit of each of the company's two products under activity-based costing system
