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CH 17: ABC, DEPT WIDE and SPW costing ABC Company uses activity based costing to allocate factory overhead to the two products made. Product 123 and Product XYZ Below is FOH cost information by activity: ACTIVITY FOH AMOUNT COST DRIVER DEPARTMENT 1: set up $1,350 $2,850 DL hours Machine hours machine calibration DEPARTMENT 2: finishing defect testing TOTAL FOH batch runs $9,300 $1,500 $15,000 # of units Below are the production requirements for each product: cost driver Product XYZ Product 123 100 # of units 200 50 DL hours 25 80 110 machine hours batch runs 4 6 Determine the FOH per unit for each product using Activity Based Costing Your answers should be rounded to two decimal places and you should omit the $. Product 123 FOH/units Product XYZ FOH/unit $ Single Plant Wide rate: Using the same data from ABC Company above... Calculate a FOH amount per unit using a single plant wide rate based on the # of units produced