Martin, Inc. manufactures bcokcases and uses an activity$-$based costing system. Martin's activity areas and related data follow.

$($Click the icon to view the activity areas and related data.$)$

$($Click the icon to view the totals for quantities, direct materials costs, and other data.$)$

Read the tequirements.

Data table

Requirement $1.$ Compute the manufacturing product cost per unit of each type of bookcase. $($Enter a $"O"$ for any zero$-$balances.$)$

Requirement $2.$ Suppose that pre$-$manufacturing activities, such as product design, were assigned to the standard bockcases at $$5$ each and to the unfinished bookcases at $$3$

sevice. The post$-$manufacturng costs were $$24$ per standard booksase and $$18$ per unfinished bookcase. Compute the full product costs per unit.

Data table

Requirement $3.$ Which product costs are reported in the external financial statements? Which costs are used for management decision making? Explain the difference

$].$ which include

are reported in the financial statements. Managers use

which include

for decisions such as pricing and product emphasis.

Requirement $4.$ What price should Martin's managers se: for unfinished bockcases to earn a net proft of $$10$ per bockcase?