Christian McCaffrey Corp, currently produces two deats for athletes. They are either Comfort of Performance Details from last year's operations are listed below (unit means one football Comfort Performance Number of units sold 80.000 24000 Sales priceperunt $45 $120 Direct materials per unit $15 $35 Direct bor dollars per unit $18 555 Design bours petunit 100 2.50 Director hours per unit 0.40 200 Christian McCaffrey Corp divides indirect costs into two different cost pools as follows: Design couts amounting to $36.000 use design hours as its allocation base while Inspection costs amounting to $420,000, use direct labor hours as its allocation base Under activity based conting the allocation rate for design costs is per design hour, and the location rate for inspection costs is per direct Isbor hour. 5220353 13.75 5401 1025