Cost Information From Instructions
	Traditional	Travel
Units Sold	60,000	3,000
Selling Price	$12.50	$14.00
Direct Material Cost Per Unit	$3.00	$3.10
Direct Labor Cost Per Hour	$7.50	$8.00
Variable MO	$0.40	$0.40
Variable Selling Costs	$1.10	$1.10
Labor Hours Per Unit	0.2	0.2
Sales Orders	120	1
Purchase Orders	50	3
Production Runs	45	6
Material Moves	86	10
Machine Setups	130	6
Machine Hours	525	32
Inspections	200	10
Shipments	60	3

Requirement 2
Traditional Costing
	Traditional	Travel	Total
Revenues	$	$	$
Direct Materials	$	$	$
Direct Labor	$	$	$
Variable Overhead	$	$	$
Variable Selling Costs	$	$	$
Allocated Fixed Overhead	$	$	$
Total Costs	$	$	$
Operating Income	$	$	$
Operating Income %	%	%
Per Unit Operating Income	$	$

Requirement 3
Activity-Based Costing
	Traditional	Travel	Total
Revenues	$	$	$
Direct Materials	$	$	$
Direct Labor	$	$	$
Variable Overhead	$	$	$
Variable Selling Costs	$	$	$
Order Processing Costs	$	$	$
Purchasing Costs	$	$	$
Material Handing Costs	$	$	$
Machine Setup Costs	$	$	$
Production Costs	$	$	$
Assembly Costs	$	$	$
Inspecting Costs	$	$	$
Shipping Costs	$	$	$
Total Costs	$	$	$
Operating Income	$	$	$
Operating Income %	%	%
Per Unit Operating Income	$	$