During the week of June 12, Harrison Manufacturing produced and shipped 15,000 units of its aluminum wheels: 3,000 units of Model A and 12,000 units of Model B. The cycle time for Model A is 0.80 hours and that of Model B is 0.55 hours. The total net work hours for the aluminum wheel value stream for the week were 15,000. The following costs were incurred: Order processing Production planning Purchasing Stamping Welding Cladding Testing Packaging and shipping Invoicing Total Materials Salaries/ Wages $18,800 178,200 Machining Other Total Cost $18,800 178,200 24,300 24,300 $370,000 37,000 160,000 40,000 $37,400 40,000 $18,400 12,000 462,800 252,000 745,000 745,000 10,500 10,500 $1,275,000 10,000 13,200 $332,000 10,000 13,200 $77,400 $30,400 $1,714,800 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. Model A is responsible for 40 percent of the materials cost. Using the average conversion cost approach, calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount. Model A Model B Unit Cost 3. What if Model A and Model B are not homogeneous products? Assume the same materials usage as in Requirement 2. Use DBC to calculate the unit cost for the two products. Round your interim calculations and final answers to the nearest dollar amount. Model A Model B Unit Cost Explain when and why this cost is more accurate than the unit cost calculated in Requirement 2. Explain why DBC is a good approach for value-stream costing. DBC should be used if the products homogeneous products. Even when the products are more accurate as it approximates ABC assignments. , it is to use. DBC