Mello Manufacturing Company is a diversified manufacturer that manufactures three products (Alpha, Beta, and Omega) in a continuous production process. Senior management has asked the controller to conduct an activity-based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as follows:

Mello Manufacturing Company is a diversified manufacturer that manufactures three products costing study. The controller identified the amount of factory overhead required by the critical Activity Activity Cost Pool 1 $278,280.00 2 Production 3Setup 82,677.00 4 Material handling 11,110.00 5Inspection 54,918.00 Product engineering 144,361.00 6 $571,346.00 Total 7 The activity bases identified for each activity are as follows: Activity Base Activity Production Machine hours Number of setups Setup The activity bases identified for each activity are as follows: Activity Base Activity Production Machine hours Number of setups Setup Material handling Number of parts Inspection Number of inspection hours Product engineering Number of engineering hours The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows: Machine Number of Number of Number of Number of Hours Setups Parts Inspection Hours Engineering Hours Units 1,057 113 Alpha 64 84 475 1,374 Beta 861 109 164 317 172 935 Omega 401 208 257 225 218 488 Total 2,319 381 505 1,017 503 2,797 2. Use the activity rates in (1) to determine the total and per-unit activity costs associated with Alpha. required, round all per-unit amounts to the nearest cent. Alpha Activity Activity Base Activity Activity Usage X Cost Rate $114 X /mh $110,580X Production 970 X mh 63 X setups $233 X /setup Setup 14,679 x parts Material handling part $22 4 1,848 X insp. hours $49 X hour 23,961 X Inspection 489 123 X eng. hours v $285 X hour Product Engineering 35,055 $186,123 X Total activity cost 1,354 X Number of units Beta Activity Activity Activity Activity Base Usage X Rate Cost $114 X /mh $91,428 X Production 802 X mh $233 X Isetup 123X setups Setup 28,659 X 138 X parts Material handling part 3,036 X $22 272 X insp. hours v $49 X /hour Inspection 13,328 X 170 X eng. hours V $285 X /hour Product Engineering 48,450 X P $184,901 X Total activity cost S 1,044 X Number of units M Activity cost per unit $171.11 X Omega Activity- Activity Activity Base Activity Usage X Rate Cost $114 X Imh 435 X $ Production mh 209 X setups $233 X /setup Setup 266 Xparts Material handling $22 part 256 X insp. hours $49X /hour Inspection $285X hour 185 X eng. hours Product Engineering Total activity cost Number of units Activity cost per unit The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows: Number of Number of Machine Number of Number of Hours Setups Inspection Hours Engineering Hours Units Parts Alpha 1,057 64 84 475 113 1,374 Beta 861 109 164 317 172 935 Omega 401 208 257 225 218 488 Total 2,319 381 505 503 2,797 1,017 Each product requires 40 minutes per unit of machine time. Required: Complete the Activity Tables for Alpha, Beta and Omega