KJ Company has analyzed its production processes and has determined that the following five activities with the appropriate cost drivers are the main causes of overhead: machine hours (# of machine hours), machine setups (# of setups), quality control (# of inspections), purchase orders (# of purchase orders), and receiving material (# of receiving reports). The company is interested in implementing an activity-based costing system to better allocate overhead. KJ has been using direct labor hours to apply overhead to production.

KJ makes three products: X, Y, Z. KJ's production in units, direct material costs, direct labor costs, and overhead cost are as follows:

	x		z
Units produced	30,000	20,000	10,000
Direct labor hours per unit	2	2.5	3
Direct material per unit	$100	$150	$75
Direct labor per unit	$50 Overhead	$30	$40 Events or
Activitv	Dollars	x	Transactions	z
Machine hours	$100,000	10,ooo	15,000	25,000
Machine setups	175,000	1 ,200	900	2,900
Quality control	150,000	1,000	1 ,600	2,400
Purchase orders	80,000	75	200	225
Receiving reports	95,000	1 ,500	5,000	3,500

e. Using the information from Part d, compute the cost to manufacture one unit of each product.