Orlando Avionics makes three types of radios for small aircraft $-$ Model A$,$ Model B$,$ and

Model C$.$ The manufacturing operations are mechanized $($automated and capital$-$intensive$),$ and

thus there is no direct labor. Manufacturing overhead costs are significant, and Orlando has

adopted an activity$-$based costing system. Direct materials costs per unit for each model are as

follows:

Orlando has three activities $-$ assembly, materials management, and testing. The cost driver for

assembly is machine hours. The cost driver for materials management is the number of parts, and

the cost driver for testing is the number of units of product. Total costs and production volumes

for the year were estimated as follows:

The Model A radio requires $12$ parts to construct and $20$ machine hours of processing. What is the

manufacturing cost to make one unit of Model A$?($Round any intermediate calculations to the

nearest cent, and your final answer to the nearest dollar.$)$

Answer the following questions using the information below:

Happy Valley Land and Snow Company $($okay you're not in Florida anymore$)$ provides the

following ABC costing information:

Invoices

The above activities used by their three departments are: