Information about a company's two products is found below. Direct Labor- Hours per Unit 0.70 0.30 Product A Product B Annual Production 13,000 units 55,800 units Additional information about the company follows: a. Direct materials per unit is $37 for Product A and $12 for Product B. b. The direct labor wage rate is $14 per hour c. Product A requires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC system Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Estimated Expected Activity Overhead Cost Product A Product B Total $ 30, 240 120 96 216 $ 190,000 3,800 e 3,800 $ 284,800 9,188 16,500 25,600 Required: 1. For each activity cost pool, calculate the activity rate. 2 Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each activity cost pool, calculate the activity rate. Activity Cost Pool Activity Rate Machine setups per setup Special process per MH General factory per DLH Seguind 1 Required 2 > Information about a company's two products is found below. Direct Labor- Hours per Unit 0.70 0.30 Product A Product B Annual Production 13,000 units 55,000 units Additional information about the company follows: a. Direct materials per unit is $37 for Product A and $12 for Product B. b. The direct labor wage rate is $14 per hour. c. Product A requires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC system. Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Estimated Expected Activity Overhead Cost Product A Product B Total $ 30, 240 120 96 $ 190,000 3,800 3,880 $ 204,800 9,109 16,500 25,600 216 Required: 1. For each activity cost pool, calculate the activity rate. 2 Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round intermediate calculation Round your answers to 2 decimal places.) Product A Product B Direct materials Direct labor Manufacturing overhead Unit product cost
