Cuisinart, a Conair Corporation, manufactures outdoor gas cookers and charcoal smokers.
Assume that Cuisinart only makes a single model of each product and that the following information pertains
to the total manufacturing costs for the products in the current month.
	Gas Cooker	Charcoal Smoker
Units	4,000	4,500
Number of batches	80	45
Number of machine hours	16,000	3,000
Number of labor hours	3,550	4,230
Direct materials	$28,400	$33,840
Direct labor	$320,000	$213,200
Manufacturing overhead follows:
Activity	Cost	Cost Driver
Materials acquisition and inspection	$62,100	Number of labor hours
Production assembly	213,000	Numbers of machine hours
Scheduling	21,380	Number of batches
Total Overhead Cost	$296,480
Rounding instructions:Do not round until your final answers.
Round answersto the nearest cent.
(a) Determine the total cost of manufacturing.
Total cost
(b) Determine the per-unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month,
assuming all manufacturing overhead related to these two products assigned on the basis of direct labor hours.
Gas Cooker		per unit
Charcoal Smoker		per unit
(c) Determine the per-unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month,
assuming manufacturing overhead is assigned using activity-based costing.
Gas Cooker		per unit
Charcoal Smoker		per unit
(d) Compare the traditional costing method with the activity-based costing method.
	over- or under-estimation
Traditional costing method results in		of overhead cost to manufacturing of gas cooker,
compared to actual overhead cost attributable to manufacturing of gas cooker according to activity-based costing.