1. Parker Company produces mathematical and financial calculators and operates at capacity. Data related to the two products are presented here:

	Mathematical	Financial
Annual production in units	50,000	100,000
Direct material costs	$150,000	$300,000
Direct manufacturing labor costs	$ 50,000	$100,000
Direct manufacturing labor-hours	2,500	5,000
Machine-hours	25,000	50,000
Number of production runs	50	50
Inspection hours	1,000	500

Total manufacturing overhead costs are as follows:

Total Machining costs $375,000

Setup costs $120,000

Inspection costs $105,000

1. Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product. (1.5 pt)

2. Compute the manufacturing cost per unit for each product using Activity-based Costing.(2 pts)

solve it in Microsoft word please