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help with following: Other Overhead Costs Receiving and Inspection Cost Pool Board Overhead - Cost/Unit Mode I $ 200,000 ' Mode II 200,000 Mode III

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Other Overhead Costs Receiving and Inspection Cost Pool Board Overhead - Cost/Unit Mode I $ 200,000 ' Mode II 200,000 Mode III 200,000 Material-Handling Cost Pool Board Overhead ' ' 7% + 10,000 Mode I $ 600,000 X = . Mode II 600,000 x 30% + 20,000 = 9.00 Mode III 600,000 X 63% + 4,000 = 94.50 \\ Quality-Assurance Cost Pool Board Overhead E ' Mode I $ 421,000 20% + 10,000 Mode II 421,000 40% + 20,000 Mode III 421,000 40% + 4,000 Cost/Unit Packaging and Shipping Cost Pool Board Overhead X - = CostlUnit Model $ 250,000 X 4% + 10,000 = $ 1.00 Mode II 250,000 X 30% -= 20,000 = 3.75 41 Mode III 250,000 X 66% + 4,000 = 41.25 Product Cost from ABC These are the new product costs when Aerotech uses ABC. Mode I Mode II Mode Ill Direct materials $ 50.00 $ 90.00 $ 20.00 Direct labor 60.00 80.00 40.00 Machinery 28.20 35.25 56.40 Setup 0.02 0.04 0.50 Engineering 17.50 15.75 52.50 Facilities 12.90 17.20 8.60 Other 14.82 23.57 212.85 Total 183.44 $ 261.81 $ 390.851. Under the traditional volume-based product-costing system, what would be the per unit cost for Model I if machine time is used as the allocation base? a. $200.56 b. $209.00 c. $302.00 (1. $224.53 2. Under the traditional volume-based product-costing system, what would be the per unit cost for Model 111 if direct materials (in dollars) are used as the allocation base? a. $191.81 b. $317.25 c. $126.00 (1. $92.72 3. Under the ABC system, what would be the per unit cost for Model 111 if direct materials (in dollars) are used as the allocation base of machinery costs? a. $390.85 b. $334.45 c. $344.64 (1. $401.04

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