Potter Company manufactures two models of exercise bikes the ST100 and the EX500. The current cost accounting system allocates manufacturing support costs to the two products on the basis of direct labor hours. For 2016, the company has estimated that it will incur $1,017,000 in manufacturing support costs, work 60,000 direct labor hours, and produce 10,000 units of the EX500 model and 40,000 units of the ST100 model. The EX500 model requires two hours of direct labor to assemble and the ST100 requires one hour of direct labor to assemble. Material and labor costs per unit and the selling price per unit are as follows:

ST100 EX500

Direct material $32 $45

Direct Labor 10 20

Selling Price 90 150

Return to the data for Potter Company. The company has decided to allocate manufacturing support costs based on four activities. The amount of manufacturing support cost traceable to the four activities for 2017 are given below:

Activity	Cost Driver	Total Cost	Total Driver Quantity	Driver Quantity ST100	Driver Quantity EX500
Machine setups	# of setups	$ 408,000	1,600	400	1,200
Purchasing	# of purchase orders	84,000	700	200	500
Machine maintenance	Machine hours	210,000	17,500	7,000	10,500
Quality control	# of inspections	315,000	1,500	600	900
		$1,017,000

What is the total cost to produce one unit of the ST100 bike?

What is the total cost to produce one unit of the EX500 bike?

(in bold are the #'s)