-------------- Customer Product Order Customer

-------------- Orders Design Size Service Other

First-stage allocation Php240,000 Php120,000 Php210,000 Php400,000 Php520,000

Total activity 1,500 100 12,000 100 NA

Orders designs mach-hrs customers

1. There was an order and delivery of a single customer order for four Widgets which required no product design this time period, and 20 machine hours each. For the costs shown, what is the unit cost of each Widget?

a. Php5569

b. Php4510

c. Php4160

d. Php510

e. Php4350

2. There was an order and delivery of two customer orders for 6 Widgets which required no product design this time period, and 20 machine hours each. For the costs shown, what is the total assigned to each other?

a. Php4510

b. Php7060

c. Php5310

d. Php6260

e. Php4160