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.

Cost Pools Allocation Base Costing Rate Materials handling Number of parts $ 3.98 Manufacturing supervision Hours of machine time $24.88 Assembly Number of parts $ 5.85 Machine setup Each setup $48-48 Inspection and testing Logged hours $62.88 Packaging Logged hours $32.88 per per per per per per part hour part setup hour hour I Direct materials $1415.?6 $??.44 Number D'F parts 132 133 Machinehour's 9.36 6.26 Ingpectinn tile 2.16 1.15 Packing time 1.25 9.62 Setup 24 12