mentMain.do?invoker s assignments&takeAssignmentSessionLocator-assignment-take&inprogress false eBook Calculator Print Item manufacturer, and distributor of custom gourment kitchen knives. A new kitchen knife series called the Kitchen Ninja was released for production in early 20Y8. In January, the company spent $600,000 to develop a late-night advertising infomercial for the new product. During 20YB, the company spent an additional $1,402,000 promoting the product through these infomercials, and $819,000 in legal costs. The knives were ready for manufacture on January 1, 20Y8. Ginocera uses a lob order scost system to accumulate costs associated with the Ktchen Ninja Knife. The unit direct materials cost for the knife is Hardened steel blanks (used for knife shaft and blade) Wood (for handle) Packaging $3.85 1.40 0.40 The production process is straightforward. First, the hardened steel blanks, which are purchased directly from a raw material supplier are stamped into a single plece of metal that includes both the blade and the shaft. The stamping machine requlres one hour per 250 knives. After the knife shafts are stamped, they are brought to an assembly area where an employee attaches the handle to the shaft and packs the knife into a decorative box. The direct labor cost is $0.45 per unit