please help me in those questions about activity base costing

Activity-Based Costing 1. Wingli Corporation manufactures a variety of office chairs. The costing system was designed using an activity-based approach. The company produced two styles of chairs in December. The production data are as follows: Three activities have been identified. Resource drivers are used to assign costs to each activity. The overhead activities, activity costs, and other related data are as follows: There is no beginning or ending inventory. The direct labour rate is $30 per hour. Required: 1. Calculate the December total manufacturing costs. Manufacturing Costs Style A Style B Total 2. Calculate the unit costs for the style A and style B chairs. Round your answers to two decimal places. Unit Costs Style A Style B 2. Flex Company uses activity-based costing to determine the costs of its products. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows: Required: Calculate the overhead that should be assigned to Product A and Product B. Overhead Product A Product B Activity-Based Costing and Customer-Driven Costs Aero Manufacturing produces several types of bolts used in aircraft. The bolts are produced in batches according to customer orders. Although there are a variety of bolts, they can be grouped into three product families. Because the product families are used in different kinds of aircraft, customers also can be grouped into three categories, corresponding to the product family that they purchase. The number of units sold to each customer class is the same. The selling prices for the three product families range from $0.50 to $0.80 per unit. Historically, the costs of order entry, processing, and handling were expensed and not traced to individual customer groups. These costs are not trivial and totalled $4,500,000 for the most recent year. Furthermore, these costs had been increasing over time. Recently, the company started emphasizing a cost reduction strategy; however, any cost reduction decisions had to contribute to the creation of a competitive advantage. Because of the magnitude and growth of order-filling costs, management decided to explore the causes of these costs. They discovered that orderfilling costs were driven by the number of customer orders processed. Further investigation revealed the following cost behaviour for the orderfilling activity: The expected customer orders for the year total 100,000. The expected usage of the orderfilling activity and the average size of an order by customer category follow: As a result of cost behaviour analysis, the marketing manager recommended the imposition of a charge per customer order. The president of the company concurred. The charge was implemented by adding the cost per order to the price of each order (computed by using the projected ordering costs and expected orders). This ordering cost was then reduced as the size of the order increased and was eliminated as the order size reached 2,000 units (the marketing manager indicated that any penalties imposed for orders greater than this size would lose sales from some of the smaller customers). Within a short period of communicating this new price information to customers, the average order size for all three product families increased to 2,000 units. Required: 1. Aero traditionally has expensed order-filling costs. What is the most likely reason for this practice? The input in the box below will not be graded, but may be reviewed and considered by your instructor. blank 2. Calculate the cost per order for each customer category. Round to two decimal places. Category I Category II Category III 3. Conceptual Connection: Calculate the reduction in order-filling costs produced by the change in pricing strategy (assume that resource spending is reduced as much as possible and that the total units sold remain unchanged). Enter amount as a positive number. $