eBook Value-Stream Costing Objective During the week of June 12, Harrison Manufacturing produced and shipped 17,400 units of its aluminum wheels: 3,400 units of Model A and 14,000 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 Required: Salaries/ Materials Wages $19,000 Machining Other Total Cost $19,000 295,800 295,800 24,3001 24,300 $370,000 37,000 140,000 42,000 $37,800 42,000 $18,600 463,400 12,000 236,000 720,000 720,000 $1,230,000 10,000 8,000 12,200 $448,300 10,000 8,000 12,200 $79,800 $30,600 $1,788,700 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 Total Required: $1,230,000 $448,300 $79,800 $30,600 $1,788,700 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