Lowell Company has just implemented the new ABC system to determine how the order processing activity effects the overall costs. Lowell's demand for product M21 was 24,000 units during the year. The average sales order is 60 units. The order processing activity requires the following costs:

Salaries P 12,000

Computer lease 4,000

Telecommunications charges per minute (each order takes 10 minutes) 9

How much is the total cost of the order?

48,000

37,600

21,400

52,000

Refer to data for Lowell Company, how much is the unit cost to process each order?

130

94

120

53.50

Refer to the data for Lowell Company. If the sales manager expects that the current year demand for product M21 will only be 18,000 units, how much is the total processing cost?

39,000

43,000

36,000

28,200

there is no missing info