Following is information about Aztech Industries:

	Model A	Model B	Model C	Total
Units Produced	300	500	200	1,000
Direct materials (per unit)	$50	$75	$100
Direct labor (per unit)	$20	$50	$40
Cost driver information:
number of parts (per unit)	20	42	30
direct labor hours (per unit)	3	4.60	4
square feet (in total for all units)	400	600	1,000
Overhead costs:
Labor Support				$22,000
Materials Support				$33,000
Facility Cost				$90,000
Total overhead				$145,000

Use activity-based costing to calculate the total cost for each Model C Heater. Allocate Labor Support using direct labor hours, Materials Support using number of parts, and Facility Cost using square feet.

A step-by-step on how to solve the problem would be super helpful; a traditional method without using Excel or other computer programs would be appreciated, as we don't have access to those amenities for this class. Thank you!