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Consider the following schedule of information for two products: Cups and Dishes: Activity Activity Cost Pool Cost Driver Product Line Cost Driver Quantity for Product

Consider the following schedule of information for two products: Cups and Dishes:

Activity

Activity Cost Pool

Cost Driver

Product Line

Cost Driver Quantity for Product Line

Product Line Production Volume

Shaping

$90,000

Machine Hours

Cups

30,000

10,000

Dishes

6,000

3,000

Determine the shaping cost (activity cost) per unit for Dishes.

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