During the week of June 12, Harrison Manufacturing produced and shipped 17,400 units of its aluminum wheels: 3,600 units of Model A and 13,800 units of Model B. The following costs were incurred:

	Materials		Salaries/ Wages		Machining		Other		Total Cost
Order processing			$19,800						$19,800
Production planning			43,800						43,800
Purchasing			25,200						25,200
Stamping	$370,000		37,000		$37,600		$18,200		462,800
Welding	140,000		40,000		40,000		12,000		232,000
Cladding	670,000								670,000
Testing			10,000						10,000
Packaging and shipping			9,000						9,000
Invoicing			13,800						13,800
Total	$1,180,000		$198,600		$77,600		$30,200		$1,486,400

Required:

1. Assume initially that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Calculate the unit cost. Round your answer to the nearest dollar amount. $ per unit

2. Calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount.

	Unit Cost
Model A	$
Model B	$

3. What if Model A is responsible for 40 percent of the materials cost? Calculate the unit materials cost for Models A and B. Round your answers to the nearest dollar amount.

	Unit Cost
Model A	$
Model B	$

Calculate the total unit cost for Models A and B. Round your interim calculations and final answers to the nearest dollar amount.

	Unit Cost
Model A	$
Model B	$