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Blackwelder Co. manufactures a variety of electric razors used by both men and women. The company's plant is partially automated. The company uses an activity-based

Blackwelder Co. manufactures a variety of electric razors used by both men and women. The company's plant is partially automated. The company uses an activity-based cost system. Listed below is cost driver information used in the product-costing system:

Overhead Cost pool Budgeted Overhead Cost Budgeted Cost Driver Level Cost Driver
Machine depreciation/ $227,500 25,000 Machine hours
Maintenance Factory depreciation/ Utilities/insurance 154,940 25,400 Machine hours
Product design 665,720 35,600 Hours in design
Material purchasing/storing 1,293,760 124,400 Raw materials

Two current product orders had the following requirements:

Mens Razors Womens Razor
Units produced and sold 26,000 30,000
Direct labor hours 50 40
Pounds of raw materials 980 1,120
Hours in design 32 38
Machine hours 85 60

Required: 1. Using ABC costing, how much overhead is assigned to the order for men's razors? 2. Using ABC costing, how much overhead is assigned to the order for women's razors?

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