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
Activity Information from Instructions
Activity	Activity Cost	Activity Cost Driver
Order Processing	$35,000	Number of Sales Orders
Purchasing	$36,000	Number of Purchase Orders
Material Handing	$28,000	Material Moves
Machine Setup	$14,000	Machine Setups
Production	$99,000	Production Runs
Assembly	$80,000	Machine Hours
Inspecting	$11,000	Number of Inspections
Shipping	$7,500	Number of Shipments

1 1 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 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ % $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ %