from the below answers provided

Please explain how purchase orders of 11,250 was obtained.

In the books of BEN Company for the year ended.......

A) Cost of producing each boat using the current costing system:

Zippo:

Direct materials per unit: $8,625

Direct labour per unit: $6,500

Overhead cost per unit: ($18,000,000 / 120,000 machine hours) x 30 machine hours per unit = $4,500

Total cost per unit: $8,625 + $6,500 + $4,500 = $19,625

Ami:

Direct materials per unit: $12,750

Direct labour per unit: $8,200

Overhead cost per unit: ($18,000,000 / 120,000 machine hours) x 45 machine hours per unit = $6,750

Total cost per unit: $12,750 + $8,200 + $6,750 = $27,700

B) Cost of producing each boat using the new ABC system:

Zippo:

Direct materials per unit: $8,625

Direct labour per unit: $6,500

Purchasing cost per unit: ($6,750,000 / 11,250 purchase orders) x 5,750 purchase orders per month / 1,900 units produced per month = $10,125

Machine operating cost per unit: ($3,750,000 / 120,000 machine hours) x 30 machine hours per unit = $937.50

Production support cost per unit: ($7,500,000 / 12,000 employees) x 7,000 employees for Zippo / (7,000 + 5,000) total employees = $3,125

Total cost per unit: $8,625 + $6,500 + $10,125 + $937.50 + $3,125 = $29,312.50

Explanation:

Total cost per unit: $8,625 + $6,500 + $10,125 + $937.50 + $3,125 = $29,312.50

Ami:

Direct materials per unit: $12,750

Direct labour per unit: $8,200

Purchasing cost per unit: ($6,750,000 / 11,250 purchase orders) x 5,500 purchase orders per month / 1,400 units produced per month = $15,937.50

Machine operating cost per unit: ($3,750,000 / 120,000 machine hours) x 45 machine hours per unit = $1,406.25

Production support cost per unit: ($7,500,000 / 12,000 employees) x 5,000 employees for Ami / (7,000 + 5,000) total employees = $2,083.33

Total cost per unit: $12,750 + $8,200 + $15,937.50 + $1,406.25 + $2,083.33 = $40,377.08

Explanation:

Total cost per unit: $12,750 + $8,200 + $15,937.50 + $1,406.25 + $2,083.33 = $40,377.08