Java Source, Incorporated, (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 $3,199,000. JSI assigns manufacturing overhead to products on the basis of direct labor-hours. The expected direct labor cost totals $636,000, which represents 53,000 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. Direct materials Direct labor (0.035 hours per bag). Kenya Dark Viet Select $ 4.50 $ 0.42 $ 3.30 $ 0.42 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 1,720 orders 1,800 setups 580 batches 96,500 roasting hours. 33,600 blending hours 26,400 packaging hours Expected Cost for the Year $ 516,000 720,000 145,000 1,158,000 369,600 290,400 $ 3,199,000 Data regarding the expected production and sales of Kenya Dark and Viet Select coffee are presented below. Expected production and sales Batch size Setups Purchase order size Roasting time per 100 pounds Blending time per 100 pounds Packaging time per 100 pounds Required: Kenya Dark 104,000 pounds 10,400 pounds 2 per batch 20,800 pounds 1.5 roasting hours 0.5 blending hours 0.3 packaging hours Viet Select 1,000 pounds 200 pounds 2 per batch 200 pounds 1.5 roasting hours 0.5 blending hours 0.3 packaging hours < Prev 2 of 4 Next > Required 1A Required 1B Required 2A Required 2B Required 2C 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 < Required 1B Required 2B > < Prev 2 of 4 Next > Required 1A Required 1B Required 2A Required 2B Required 2C 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 < Required 2A Required 2C > < Prev 2 of 4 Next > Required 1A Required 1B Required 2A Required 2B Required 2C 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 < Required 2B Required 2C > < Prev 2 of 4 Next >