I just need f

I just need F

P18-1B VideoPlus, Inc. manufactures two types of DVD players, a deluxe model and a standard model. Annual production is 50,000 units for the deluxe and 20,000 units for the standard. Both require 2 hours of direct labor for completion. Therefore, total annual direct labor hours are 140,000 (2 hrs. ~ (20,000 + 50,000)). Expected annual manufacturing overhead is $1,050,000. Thus, the predetermined overhead rate is $7.50 ($1,050,000 = 140,000) per direct labor hour. The direct materials cost per unit is $42 (deluxe) and $11 (standard) model. The direct labor cost is $18 per unit for both the deluxe and standard models. The company's managers identified six activity cost pools and related cost drivers and accumulated overhead by cost pool as follows. Expected Use of Drivers Estimated Expected Use by Product Activity Cost Pool Cost Driver Overhead of Cost Drivers Standard Deluxe Purchasing Orders $ 126,000 400 100 300 Receiving Pounds 30,000 20,000 4,000 16,000 Assembling Number of parts 444,000 74,000 20,000 54,000 Testing Number of tests 115,000 23,000 10,000 13,000 Finishing Units 140,000 70,000 20.000 50,000 Packing and shipping Pounds 195,000 80,000 18,000 62,000 $1.050.000 Instructions (a) Under traditional product costing, compute the total unit cost of both products. Prepare a comparative schedule of the individual costs by product see page 841). (b) Under ABC, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (c) Prepare a schedule assigning each activity's cost pool to each product based on the use of cost drivers. (Include a computation of overhead cost per unit, rounding to the nearest cent.) (d) Compute the total cost per unit for each product under ABC. (e) Classify each of the activities as a value-added activity or a non-value-added activity. (f) Comment on: (1) the comparative overhead cost per unit for the two products under ABC, and (2) the comparative total costs per unit under traditional costing and ABC. PROBLEM 18-1B (a) Computation of unit coststraditional costing. Manufacturing Costs Products Standard Deluxe Model Model Direct Materials Direct Labor Overhead Total Unit Cost 11.00 18.00 15.00 44.00 42.00 18.00 15.00 75.00 (b) computation of A-B-C overhead rates per cost driver Activity Cost Pool | Estimated Overhead 126,000 Expected Use of Cost Drivers 400 orders Purchasing Receiving 30,000 20,000 pounds Assembling Testing Finishing Packing & Shipping 444,000 115,000 140,000 5 Activity-Based Overhead Rate 315 per order 1.5 per machine hour 6 per parts 5 per tests 2 per units 2.44 per pounds 74,000 parts 23,000 tests 70,000 units 80,000 pounds 1050000 (c) Standard Model Expected Overhead Use of Drivers Rates 100 315 4,000 1.5 L Activity Cost Pools Purchasing Receiving Assembling Testing Finishing Packing & Shipping Total Costs Assigned Deluxe Model Expected Use Overhead of Drivers Rates 300 315 16,000 1.5 54,000 13,000 50,000 Cost Assigned 31,500 6,000 120,000 50,000 40,000 20,000 10,000 20,000 Cost Assigned 94,500 24,000 324,000 65,000 100,000 151,125 5 2 2.44 2.44 18,000 43,875 62,000 291,375 758,625 20,000 Units Produced Overhead Cost Per Unit 50,000 15.17 14.57 (d) ABC Manufacturing Costs Direct Materials Products Standard Deluxe Model Model 11.00 42.00 Direct Labor 18.00 18.00 14.57 Overhead 14.57 Total Unit Cost 43.57 75.17 (e) Activity Value vs Non-Value Added Purchasing Non-Value Added Non-Value Added Value Added Receiving Assembling Testing Finishing Value Added Value Added Packing & Shipping Non-Value Added (see answers below for "guidance")