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Beginner Pro Number of units sold 65,000 10,000 Sales price per unit $65 $100 Direct materials per unit $10 $20 Direct labor dollars per unit

Beginner Pro
Number of units sold 65,000 10,000
Sales price per unit $65 $100
Direct materials per unit $10 $20
Direct labor dollars per unit $30 $45
Cutting machine-hours per unit 0.50 1.00
Direct labor-hours per unit 2.00 3.00

Mars is considering the use of activity-based costing, although it currently uses traditional (simple) costing, (meaning it uses just one pool of overhead costs and one allocation base). Mars is doing some analysis at year-end to see which costing method is best. Little League incurred total overhead costs for the year of $615,000, with direct labor-hours as the only allocation base.

Using traditional costing, what are the total indirect costs allocated to each Beginner baseball glove?

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