Lissen Phones uses Alpha Electronics and La Paz Company to buy two electronic components used in the manufacture of its cell telephones.

Component 125X and Component 30Y. Consider two activities: testing and reordering components. After the two components are inserted,

testing is done to ensure that the two components in the telephone are working properly. Reordering occurs because one or both of the components have

failed the test and it is necessary to replenish components inventories. Activity cost information and other data needed for supplier costing are as follows.

Activity costs caused by suppliers (testing failures and reordering as a result):

Activity	Cost
Testing components	$1,500,000
Reordering components	$375,000

Supplier data:

-		Alpha Electronics		La Paz Company
		125X	30Y	125X	30Y
Unit purchase price		$10.00	$26.00	$12.00	$28.00
Units purchased		150,000	75,000	18,750	18,750
Units that failed tests		1,500	975	13	12
Number of reordes		75	50	0	0

Determine the cost of each supplier by using ABC. Round unit cost to two decimal places.

Alpha Electronics		La Paz Company
Component	Cost	Component	Cost
125X		125X
30Y		30Y
Total Cost		Total Cost