Lockheed Martin Corporation manufactures aerospace equipment. In September 2036, the company incurs $250,000,000 in direct costs and $150,000,000 in factory overhead for a new satellite project.

Requirements:

• Allocate overhead costs using activity-based costing.
• Calculate the total cost for the satellite project.
• Determine the cost per unit of satellite produced.
• Prepare a cost allocation schedule showing the distribution of overhead costs.
• Analyze how different allocation methods impact project profitability.