Odyssey Inc has a total of $ 2,362,500 in production overhead cost. The company's products and related statistics follow.

Product A Product B

Direct Material in pounds 139,500 190,500

Direct labor hours 30,000 37,500

Machine hours 52,500 22,500

Number of setups 430 860

Number of units produced 15,000 7,500

Additional data: The 330,000 pounds of material were purchased for 544,500. One direct labor hour cost $12.

a) Assume that Oddyssey Inc. uses direct labor hours to apply overhead to products. Determine total cost for each product and cost per unit.

b) Assume that Oddyssey Inc. uses machine hours to apply overhead to products. Determine the total cost for each product and the cost per unit.

c) Assume that Oddyssey Inc. uses the following activity centers, cost drivers, and cost to apply overhead to products:

Cost pool Cost driver Cost

utilities # of machine hours 750,000

setup # of setups 193,500

material handling # of pounds of material 1,419,000

Determine the total cost for each product and the cost per unit.