Java Source, Inc., (JSI) buys coffee beans from around the world and roasts, blends, and packages them for resale. Some of JSI's coffees are very popular and sell in large volumes, while a few of the newer blends sell in very low volumes. JSI prices its coffees at manufacturing cost plus a markup of 25%. For the coming year, JSI's budget includes estimated manufacturing overhead cost of $2,981,300. JSI assigns manufacturing overhead to products on the basis of direct labor-hours. The expected direct labor cost totals $660,000, which represents 55,000 hours of direct labor time. The expected costs for direct materials and direct labor for one-pound bags of two of the company's coffee products appear below. Viet Select $ 3.30 $ 0.42 Kenya Dark $ 4.30 $ 0.42 Direct materials Direct labor (0.035 hours per bag) JSI's controller believes that the company's traditional costing system may be providing misleading cost information. To determine whether or not this is correct, the controller has prepared an analysis of the year's expected manufacturing overhead costs, as shown in the following table: Activity Cost Pool Purchasing Material handling Quality control Roasting Blending Packaging Total manufacturing overhead cost Activity Measure Purchase orders Number of setups Number of batches Roasting hours Blending hours Packaging hours Expected Activity for the Year 1,670 orders 1,780 setups 610 batches 96,300 roasting hours 33,800 blending hours 25,900 packaging hours Expected Cost for the Year $ 467,600 712,000 140,300 963,000 439,400 259,000 $ 2,981,300 Data regarding the expected production of Kenya Dark and Viet Select coffee are presented below. Expected sales Batch size Setups Purchase order size Roasting time per 100 pounds Blending time per 100 pounds Packaging time per 100 pounds Kenya Dark 99,000 pounds 9,900 pounds 4 per batch 19,800 pounds 1.5 roasting hours 0.5 blending hours 0.3 packaging hours Viet Select 2,000 pounds 400 pounds 4 per batch 400 pounds 1.5 roasting hours 0.5 blending hours 0.3 packaging hours Required: 1. Using direct labor-hours as the manufacturing overhead cost allocation base, do the following: a. Determine the plantwide predetermined overhead rate that will be used during the year. b. Determine the unit product cost of one pound of Kenya Dark coffee and one pound of Viet Select coffee. 2. Using the activity-based absorption costing approach, do the following: a. Determine the total amount of manufacturing overhead cost assigned to Kenya Dark coffee and to Viet Select coffee for the year. b. Using the data developed in (2 a) above, compute the amount of manufacturing overhead cost per pound of Kenya Dark coffee and Viet Select coffee. c. Determine the unit product cost of one pound of Kenya Dark coffee and one pound of Viet Select coffee. Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 2C Using direct labor-hours as the manufacturing overhead cost allocation base. Determine the plantwide predetermined overhead rate that will be used during the year. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 20 Using direct labor-hours as the manufacturing overhead cost allocation base. Determine the unit product cost of one pound of Kenya Dark coffee and one pound of Viet Select coffee. (Round your intermediate calculations and final answers to 2 decimal places.) Kenya Dark Viet Select Unit product cost Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 20 Using the activity-based absorption costing approach, determine the total amount of manufacturing overhead cost assigned to Kenya Dark coffee and to Viet Select coffee for the year. Kenya Dark Viet Select Total amount of manufacturing overhead cost Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 20 Using the activity-based absorption costing approach, compute the amount of manufacturing overhead cost per pound of Kenya Dark coffee and Viet Select coffee. (Round your answers to 2 decimal places.) Kenya Dark Viet Select Manufacturing overhead cost per pound Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 20 Using the activity-based absorption costing approach, determine the unit product cost of one pound of Kenya Dark coffee and one pound of Viet Select coffee. (Round your intermediate calculations and final answers to 2 decimal places.) Kenya Dark Viet Select Unit product cost of one pound