. . . Part 1 What would the Contribution margin per unit be, given Given the following information, what is the predeter- the information above (and below) using ABC? mined overhead rate per unit using direct labor hours Sales price per unit.. $200 as an application base? And what is the contribution Direct materials per unit.. .$100 margin per unit if overhead is applied using expected Direct labor per hour. .. $30 direct labor hours as a base? Direct labor hour needed per unit....2 hours Number of units to be produced. ....40,000 Data: Total estimated OH.. Sales price per unit.. ..$200,000 $200 Direct materials per unit. $100 Cutting necessary ........ 2 cuts needed per Direct labor per hour. $30 unit Assembly. . . . . . . . . . . .4 assembly parts Direct labor hour needed per unit....2 hours per unit Number of units to be produced. ....40,000 Inspection........ . . . . . . . . . ..1 inspection per unit Total estimated OH. . $200,000 Part 2 End of document Continuing with this same scenario, assume that the following activities incur various OH costs: Cutting. $100,000 based on 80,000 cuts Assembly. $ 75,000 based on 160,000 parts Inspection. $25,000 based on 1,000 inspec- H tions 4:21 PM 38% 19+ 3/28/2021