Lampierre makes brass and gold frames. The company computed this information to decide whether to switch from the traditional allocation method to ABC:

	Brass		Gold
Units Planed	800		125
Material Moves	400		100
Machine Setups	300		450
Direct Labor Hours	600		1,300

The estimated overhead for the material cost pool is estimated as $11,500, and the estimate for the machine setup pool is $26,250.

A. Calculate the allocation rate per unit of brass and per unit of gold using the traditional method? Round intermediate calculations and final answers to two decimal places.

	Allocation Rate per Unit
Brass	$
Gold	$

B. Calculate the allocation rate per unit of brass and per unit of gold using the activity-based costing method? Round intermediate calculations and final answers to two decimal places.

	Allocation Rate per Unit
Brass	$
Gold	$