Benton Corporation manufactures computer microphones, which come in two models: Standard and Premium.

Data for a representative quarter for the two models follow:

	Standard	Premium
Units Produced	10,000	2,500
Production runs per quarter	50	25
Direct Material cost per unit	30	64
Direct Labor cost per unit	50	75

Manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection.

Data on manufacturing overhead for a representative quarter follow:

supervision	206,250
setup labor	240,000
incoming inspection	172,500
Total Overhead	618,750

#1 - ?) Compute the unit costs for the two products, Standard and Premium, using the proposed ABC system at Benton.

#2 - ?) Compute the unit costs for the two products, Standard and Premium, using the current costing system at Benton (using direct labor costs as the allocation basis for overhead).