Exercise 4-3 Compute ABC Product Costs (L04-3] Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 4.00 per direct labor-hour $ 8.00 per machine-hour $ 40.00 per setup $ 200.00 per order $ 190.00 per shipment $ 8.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ J78 5.00 4.25 1,000 B52 $46.00 $ 5.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity J78 B52 1,300 50 2,600 40 7 4 8 4 12 4 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is complete but not entirely correct. B52 Unit product J78 $15.95 cost 45.50 Exercise 4-5 Assigning Overhead to Products in ABC [LO4-2, LO4-3] Sultan Company uses an activity-based costing system. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost $ 269, 100 $ 11,000 $ 78,440 $ 85,050 $ 242,400 Expected Activity 29,900 DLUS 220 orders 106 part types 1,890 boards 20, 200 MHS Required: 1. Compute the activity rate for each of the activity cost pools. 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHE) Expected Activity Product Product B Product C Product D 7,500 13,400 3,800 5,200 66 30 32 92 29 19 47 11 750 560 0 2,600 7,300 3,700 6,60D 5B0 Using the ABC data, determine the total amount of overhead cost assigned to each product. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Assigned Product B Product C Product A Product D Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total $ 0 S 0 $ 0 $ 0