Question A$)$

Tasty Beverages is a soft drink company specializing in fruit drinks. Tasty produces $5,400$ cans of product per batch. The production cost for each batch is $$30,$ and each drink costs $$0\mathrm{.}06.$

A$)$ What is the total cost per batch$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_?$

B$)$ How much would it cost to fill an order for $113400?$ Cans?$\_\_\_\_\_\_\_\_\_\_\_\_\_?$

Question B$)$

Haywood Printing is processing a job with the following activity rates

Activity Cost Driver Driver rate

Direct labor Number of hours $$9\mathrm{.}00$

Copying Number of copies $$0\mathrm{.}06$

This job requires $5$ hours for $3000$ copies; what is the activity$-$based cost of the job?

Total Job Cost $\_\_\_\_\_\_\_\_\_\_\_$

Question C

Hakora company has been using direct labor costs to assign overhead to its products. Under this allocation system, Product A has been assigned an overhead of $$10\mathrm{.}80$ per unit, while Product B has been assigned $$3\mathrm{.}60$ per unit. Management feels that an ABC system will provide a more accurate allocation of overhead costs, and it has collected the following cost pool and cost driver information.

Cost Pool Activity costs Cost drivers Activity Driver consumption

Machine set up $$360,000$ Set up hours $4,000$

Material Handling $100,000$ Pounds of material $20,000$

Electric power $40,000$ Kilowatt$-$hours $40,000$

The following cost information pertaining to the production of A and B$,$ just two of many Hakara$$s many products

A B

Number of units produced $4,00020,000$

Direct Material cost $$42,000.$ $$54,000$

Direct labor cost $$24,000$ $$40,000$

Number of set$-$up hours $400200$

Pounds of material used $1,0003,000$

Kilowatt$-$hours $2,0004,000$

Required

$1)$ Use Activity$-$based costing to determine a unit cos for each product $($Roune to $2$ Decimal

Cost per unit

Product A

Product B

$5)$ ABC Corporation's materials handling charge is $$0\mathrm{.}33$ per pound of product. What is the charge for a job that produced $9,000$ units at a weight of $17$ pounds per unit?

Handling Charge$\_\_\_\_\_\_\_\_\_\_\_\_\_$