Per gallon of Mirlite and Subdue using ABC. 25-54. Activity-Based Costing Steampunk Corporation has the following predicted indirect costs and cost drivers for 2019 for the given activity cost pools: LO2, 3 X IM mul Fabrication Department Cost Driver Maintenance Materials handling Machine .. Inspections Total $ 30,000 45,000 105,000 Finishing Department $15,000 22,500 7,500 37,500 $82,500 Machine hours Material moves Machine setups Inspection hours $180,000 The following activity predictions were also made for the year: Fabrication Department Finishing Department 2,500 Machine hours Materials moves Machine setups Inspection hours 5,000 1,500 350 750 25 500 It is assumed that the cost per unit of activity for a given activity does not vary between departments. Steampunk's president, Abner Punk, is trying to evaluate the company's product mix strategy regarding two of its product models, SW100 and SG150. The company has been using a company- wide overhead rate based on machine hours but is considering switching to either department rates or activity-based rates. The production manager has provided the following data for the production of a batch of 100 units for each of these models: SW:00 SO250 Direct materials cost.. Direct labor cost Machine hours (Fabrication). Machine hours (Finishing) Materials moves Machine setups Inspection hours. $10,000 $ 4,000 250 100 20 5 15 $15,000 $ 3.000 350 50 40 10 30 a. Required Determine the cost of one unit each of SW100 and SG150, assuming a company-wide overhead rate is used based on total machine hours. b. Determine the cost of one unit of SW100 and SG150, assuming department overhead rates are used. Overhead is assigned based on machine hours in both departments. Determine the cost of one unit of SW100 and SG150, assuming activity-based overhead rates are used for maintenance, materials handling, machine setup, and inspection activities. d. Comment on the results of these cost calculations. C