Brilliant Accents Company manufactures and sells three styles of kitchen faucets; brass, chrome, and white. Production takes 25, 25 and 10 machine hours to manufacture 1000-unit batches of brass, chrome and white faucets, respectively.The following additional data apply:

Projected sales in units: Brass 30,000 Chrome 50,000 White 40,000

Per unit data

selling price: Brass $40, chrome $20 White $30

Direct materials Brass $8, Chrome $4 white $8

Direct Labor: Brass $15 Chrome $3 White $9

Overhead cost based on direct labor hours (allocated using traditional system) Brass $12 Chrome $3 White $9

Hours per 1000-unit batch:

Direct labor hours: Brass 40 Chrome 10 White 30

Machine hours: Brass 25, Chrome 25 White 10

Setup hours: Brass 1.0 Chrome 0.5 White 1.0

Inspection hours Brass 30 Chrome 20 White 20

Total overhead costs and activity levels for the year are estimated as follows:

Activity Overhead costs Activity levels

Direct Labor hours 2,900 hours

Machine hours 2,400 hours

Setups $465,500 95 setup hours

Inspections $405,000 2,700 inspection hours

_________

$870,500

1. Using the ABC system, for each style of faucet, compute the estimated overhead cost per unit

2, Compute the estimated operating profit per unit