Maloney Pharmaceuticals manufacturers an over-the-counter allergy medication. The company sells both large commercial containers of 1,000 capsules to health care facilities and travel packs of 20 capsules to shops in airports, train stations, and hotels. The following information has been developed to determine if an activity-based costing system would be beneficial: E: (Click the icon to view the information.) Read the requirements. Requirement 1. Maloney's original single plantwide overhead allocation rate costing system allocated indirect costs to products at $81.50 per machine hour. Compute the total indirect costs allocated to the commercial containers and to the travel packs under the original system. Then compute the indirect cost per unit for each product. Round to two decimal places. Select the formula, and then enter the amounts to compute the indirect cost per unit for each product. (Abbreviation used: mfg. = manufacturing. Round dollar amounts to two decimal places.) Actual overhead costs / Number of units Indirect cost per unit Commercial containers 114100 / 2000 57.05 Travel packs 40750 50000 .815 Requirement 2. Compute the predetermined overhead allocation rate for each activity. Begin by selecting the formula to calculate the predetermined overhead (OH) allocation rate. Then enter the amounts to compute the allocation rate for each activity. (Abbreviation used: qty = quantity. Round your answers to the nearest whole dollar.) Predetermined OH Estimated qty of the allocation base allocation rate Materials handling = Packaging = Quality assurance Estimated Estimated Quantity Indirect Costs Allocation Base of Allocation Base Activity Materials handling 19,000 kilos Packaging 5,000 hours 95,000 Number of kilos 200,000 Number of machine hours 112,500 Number of samples 407,500 Quality assurance 1,875 samples Total indirect costs Actual production information includes the following: Commercial Containers Travel Packs 2,000 containers 50,000 packs Units produced Weight in kilos Machine hours 7,000 5,000 1,400 500 Number of samples 200 750 Predetermined OH Estimated qty of the allocation base allocation rate Materials handling Actual overhead costs Packaging Actual qty of the allocation base used Quality assurance Estimated overhead costs Estimated qty of the allocation base Choose from any list or enter any number in the input fields and then continue to the next question. = ? Allocated mfg. overhead costs Compute the total activity-based costs allocated to commercial containers, and then compute the cost per unit for commercial containers. Finally, compute the total activity-based costs allocated to travel packs then compute the cost per unit for travel packs. (Round the cost per unit to two decimal places.) Commercial containers Travel packs Materials handling Packaging Quality assurance Total activity-based costs Number of units Activity-based cost per unit