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

The total estimated manufacturing overhead of $ 280,000 was comprised of $ 160,000 for materials handling costs and $ 120,000 for purchasing activity costs. Under activity-based costing (ABC): (Round answers to 2 decimal places, e.g. 12.25.) What amount of materials handling costs are assigned to:

(a)		One mobile safe		$ enter a dollar amount per unit rounded to 2 decimal places	per unit
(b)		One walk-in safe		$ enter a dollar amount per unit rounded to 2 decimal places	per unit B2. What amount of purchasing activites are assigned to (a) mobile safe $ per unit (b) walk in safe $ per unit C. Compare the amount of overhead allocated to one mobile safe and to one walk in safe under the traditional costin appriach and under ABC