Cost Information From Instructions Units Sold Selling Price Direct Material Cost Per Unit Direct Labor Cost Per Hour Variable MO Variable Selling Costs Labor Hours Per Unit Sales Orders Purchase Orders Production Runs Material Moves Machine Setups Machine Hours Inspections Shipments Activity Information from Instructions Activity Order Processing Purchasing Material Handing Machine Setup Production Assembly Inspecting Shipping Stick Activity Cost 60,000 $12.50 $3.00 $7.50 $0.40 $ 1.10 0.2 120 50 45 86 130 525 200 60 Collapsible 3,000 $14.00 $3.10 $8.00 $0.40 $1.10 0.2 1 3 6 10 6 32 10 3 Activity Cost Driver $35,000 Number of Sales Orders $36,000 Number of Purchase Orders $28,000 Material Moves $14,000 Machine Setups $99,000 Production Runs $80,000 Machine Hours $11,000 Number of Inspections $7,500 Number of Shipments Total 63,000 $26.50 $6.10 $ 15.50 $0.80 $2.20 0.40 121 53 51 96 136 557 210 63