Crystal Eyecare Pty Ltd manufactures two ranges of products: plastic sunglasses and titanium sunglasses. The company pools costs into three activities (costs pools). In July 2021, the company produced 3,000 plastic sunglasses and 1,000 titanium sunglasses. The indirect cost and the driver details for each of the pools for the month along with other information is provided below:

			Estimated numbers of Cost Driver
Activity	Cost driver	Estimated indirect costs	Plastic sunglasses	Titanium sunglasses	Total
Design	Number of design changes	$18,000	300	500	800
Moulding	Number of units produced	$22,200	3000	1,000	4000
Quality Control	Number of tests	$27,000	600	300	900
Total overhead cost		$67,200

The direct cost information is also given:

	Plastic Sunglasses	Titanium Sunglasses	Total
Direct labour hours	400	150	550
Direct Labour cost	$180,000	$70,000
Direct Raw Materials	$30,000	$50,000
Number of Units	3000	1000

Crystal Eyecare Pty Ltd at the moment allocates overhead cost based on Direct Labour Hour. They are selling Plastic glasses for $100 per pair and Titanium sunglasses for $140 per pair.

33a)

3 Marks

a. The indirect cost rate using traditional costing method is $122.18 per DLH, Using the table template below, calculate the full cost per unit for Plastic Sunglasses only (3 Marks)

Items	Calculations/ workings (Plastic)
Indirect cost allocation
Direct Labour cost
Raw Materials
Total cost
Per unit cost