averty's budgeted manufacturing activities and costs for the period are as follows.

Product

Laminate Flooring machine Carpeting cutting maching

Units produced and sold 50 100

Direct materials used $5,000 $8,000

Direct labor hours used 100 300

Direct labor cost $4,000 $12,000

Number of parts used 400 600

Number of engineering changes 2 1

Number of product setups 8 7

The budgeted cost to manufacture one carpet cutting machine using the activity-based costing method:

$264
		$305
		$225
		$293