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Mark, Inc. makes two kinds of baseball gloves - the Beginner and the Pro. Below is some relevant information for the past year (unit means

Mark, Inc. makes two kinds of baseball gloves - the Beginner and the Pro. Below is some relevant information for the past year (unit means one baseball glove):

Beginner Pro
Number of units sold 65,000 10,000
Sales price per unit $65 $100
Direct materials per unit $10 $20
Direct labor dollars per unit $30 $45
Cutting machine-hours per unit 0.50 1.00
Direct labor-hours per unit 2.00 3.00

Mark breaks total indirect costs into two different cost pools, with corresponding cost-allocation bases: cutting costs of $255,000, with cutting machine-hours as the allocation base, and stitching costs of $360,000, with direct labor-hours as the allocation base.

Using activity-based costing, what is the total cost (direct materials, direct labor, and indirect costs) of each Beginner baseball glove?

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