Compute the manufacturing product costs per unit of each model of robot.Suppose that pre-manufacturing activities, such as product design were assigned to Roxie V at $8 each and to Rosie X at $5 each. Similar analyses were done on post-manufacturing actives such as distribution, marketing, and customer service. The post-manufacturing costs were $18 for Rosie V and $14 for Rosie X. What is the full product costs per unit?Which product costs are reported in the external financial statements? Which costs are used for management decision making? What is the difference?What price should Rosie Learns set for Rosie X to earn a target net profit of $20 per robot?

Rosie Learns, Inc. manufactures robots and uses an activitybased costing system. Rosie Learns' activities and related data are listed below: Predetermined units* Activity Budgeted Cost Allocation Base Overhead AllocatiOI Rate Materials Handling $230,000 Number of Parts $1.50 Assembly 3,200,000 Number Of assembl'\"g 16.00 direct labor hours Finishing 150,000 Number Of f'mShed 3.00 *The number of units receiving the finish activity, not the number of units transferred to Finished Goods Inventory. Rosie Learns produces two models of robots, the Rosie V and the Rosie X. The Rosie X has fewer parts and requires no finishing work. Total Direct Total Product Total Units Materials Total Direct Total Number Assembling Produced Labor Costs of Parts Direct Labor Costs Hours Rosie V 3,000 54,000 67,500 8,000 4,500 Rosie X 3,500 56,000 52,500 6,000 3,500