Bowman Specialists Inc. (BSI) manufactures specialized equipment for polishing optical lenses. There are two models?one (A-25) principally used for fine eyewear and the other (A-10) for lenses used in binoculars, cameras, and similar equipment.

The following table shows the manufacturing cost of each unit is calculated, using activity-based costing, for these manufacturing cost pools.

Cast Pools Materials handLing Manufacturing supervision Assembly Machine setup Inspection and testing Packaging Allocation Base Number of parts Hours of machine time Number of parts Each setup Logged hours Logged hours Casting Rate $ 2. 55 $23. :r'o $ 3. 15 $45.49 $41. an $19. on per per per per per per part hour part setup hour hour Am 1125 Direct materials $139.?6 $68.44 Number uf parts 123 9-4 Machinehours 6.69 4.48- Inspection tine 1.29 3.19 Packing time 8.83 6.44 Setups 6 3 [