Perdon Corporation manufactures safeslarge mobile safes, and large walk-in stationary bank safes. As part of its annual budgeting process, Perdon is analyzing the profitability of its two products. Part of this analysis involves estimating the amount of overhead to be allocated to each product line. The information shown below relates to overhead.

		Mobile Safes		Walk-in Safes
Units planned for production		200		50
Material moves per product line		300		200
Purchase orders per product line		450		350
Direct labor hours per product line		800		1,700

(a) The total estimated manufacturing overhead was $260,000. Under traditional costing (which assigns overhead on the basis of direct-labor hours), what amount of manufacturing overhead costs are assigned to: (Round intermediate calculations and answers to 2 decimal places, e.g. $12.25.)

(1)		One mobile safe		PER UNIT
(2)		One walk-in safe		PER UNIT

(b) The total estimated manufacturing overhead of $260,000 was comprised of $160,000 for material-handling costs and $100,000 for purchasing activity costs. Under activitybased costing (ABC): (Round intermediate calculations and answers to 2 decimal places, e.g. $12.25.) (1) What amount of material handling costs are assigned to:

(a)		One mobile safe
(b)		One walk-in safe

(2) What amount of purchasing activity costs are assigned to:

(a)		One mobile safe
(b)		One walk-in safe