1. During the week of June 12, Harrison Manufacturing produced and shipped 16,800 units of its aluminum wheels: 4,800 units of Model A and 12,000 units of Model B. The following costs were incurred:

   	Materials		Salaries/ Wages		Machining		Other		Total Cost
   Order processing			$18,600						$18,600
   Production planning			118,800						118,800
   Purchasing			24,300						24,300
   Stamping	$365,000		36,500		$36,600		$18,800		456,900
   Welding	160,000		42,000		42,000		12,000		256,000
   Cladding	690,000								690,000
   Testing			10,500						10,500
   Packaging and shipping			8,000						8,000
   Invoicing			14,600						14,600
   Total	$1,215,000		$273,300		$78,600		$30,800		$1,597,700

   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	$