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Tableau DA 4-3: Mini-Case, Computing and assigning costs using ABC LO P3 Chrom Co. manufactures two models, the XL and RD. It also has two departments, assembly and finishing. The company wants to assign overhead costs to its two different models to better understand the profitability of each model. The Tableau Dashboard provides data for our analysis. Estimated Overhead Costs by Estimated Direct Labor Hours & Department Machine Hours by Department 150,000 hrs 125,000 hrs 100,000 hrs Finishing 75,000 hrs Assembly Total: $8,000,000 Assembly 50,000 hrs Assembly 25,000 hrs Finishing Finishing Direct Labor Hours Machine Hours Estimated Overhead Costs by Activity Cost Driver & Expected Usage by Activity Supervision Maintenance Supervision Total: $8,000,000 Maintenance Note: Total overhead costs by department and total overhead costs by activity are equal. The costs are presented in two different ways here. Estimated Overhead Costs by Department Finishing: 3,000,000 Assembly: 5,000,000 Estimated Direct Labor Hours & Machine Hours by Department Direct Labor Hours: Finishing: 25,000 hours Assembly: 100,000 Machine Hours: Finishing: 70,000 hours Assembly: 30,000 Estimated Overhead Costs by Activity: Supervision: 2,000,000 Maintenance: 6,000,000 Cost Driver & Expected Usage by Activity: SUPERVISION: 125000 direct labor costs MAINTENANCE: 100000 machine hours Required 2A Required 2B Required 3 Compute the overhead cost per unit of each model using ABC. XL RD Activity Activity Usage Activity Rate Allocated cost Activity Usage Activity Rate Allocated cost Maintenance MH per MH MH per MH DLH per DLH DLH per DLH Supervision Totals $ 0 $ 0 Units produced Overhead cost per unit 0 0 Required 2A Required 2B >