Flynn Industries has three activity cost pools and two products. It estimates production 2,000 units of Product BC113 and 1,000 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool, Flynn accumulated the following data relative to those activity cost pools and cost drivers.

Annual Overhead Data						Estimated Use of Cost Drivers per Product
Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers per Activity		Product BC113		Product AD908
Machine setup		Setups		$19,000		38		27		11
Machining		Machine hours		89,640		4,980		1,020		3,960
Packing		Orders		31,320		540		190		350

Using the above data, do the following:

Prepare a schedule showing the computations of the activity-based overhead rates per cost driver.

Activity Cost Pools		Estimated Overhead		Estimated Use of Cost Drivers per Activity			Activity-Based Overhead Rates
Machine setup		$			setups		$	per setup
Machining					machine hours		$	per machine hr.
Packing					orders		$	per order
		$

Prepare a schedule assigning each activitys overhead cost to the two products.

BC113

AD908

Activity Cost Pools

Estimated Use of Cost Drivers per Product

Activity-Based Overhead Rates

Cost Assigned

Estimated Use of Cost Drivers per Product

Activity-Based Overhead Rates

Cost Assigned

Machine setup

$

$

$

$

Machining

$

$

Packing

$

$

Total assigned costs

$

$

Compute the overhead cost per unit for each product. (Round answers to 2 decimal places, e.g. 12.25.)

		BC113		AD908
Overhead cost per unit		$		$