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			$20,000						$20,000
Production planning			344,400						344,400
Purchasing			27,000						27,000
Stamping	$380,000		38,000		$36,200		$18,400		472,600
Welding	150,000		42,000		12,000		246,000		525,000
Cladding	11,000								11,000
Testing			9,000						9,000
Packaging and shipping			9,000						9,000
Invoicing			12,600						12,600
Total	$1,055,000		$504,000		$78,200		$30,400		$1,667,600

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. $ ________per unit

2. Calculate the unit cost for Models A and B.

	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.

	Unit Cost
Model A	$________
Model B	$________

Calculate the total unit cost for Models A and B.

	Unit Cost
Model A	$________
Model B	$________