During the week of June 12, Harrison Manufacturing produced and shipped 16,600 units of its aluminum wheels: 3,800 units of Model A and 12,800 units of Model B. The following costs were incurred:

	Materials		Salaries/ Wages		Machining		Other		Total Cost
Order processing			$18,200						$18,200
Production planning			128,400						128,400
Purchasing			22,500						22,500
Stamping	$370,000		37,000		$36,000		$18,400		461,400
Welding	140,000		40,000		40,000		12,000		232,000
Cladding	205,000								205,000
Testing			11,000						11,000
Packaging and shipping			10,000						10,000
Invoicing			12,200						12,200
Total	$715,000		$279,300		$76,000		$30,400		$1,100,700

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. $fill in the blank 1 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