Rekox Company manufactures two types of laser printers: monochrome and multifunction. Currently, manufacturing overhead is allocated based solely on the consumption of direct labor hours. For the upcoming quarter, the company expects to produce 1,900 units of monochrome printers and 1,300 units of multifunction printers, and expects manufacturing overhead costs to be $27,000. Each monochrome and multifunction laser printer requires 0.5 direct labor hours and 0.7 direct labor hours respectively

The following table outlines the selling price, materials and labor cost for each unit of monochrome and multifunction laser printers manufactured.

	Selling Price	Direct Material	Direct Labor
Monochrome	$110	$16	$12
Multifunction	$376	$81	$48

The company is considering changing their current costing system to the ABC costing system. If they decide to use this method, they would separate the manufacturing support costs into three activities: handling purchase orders, inspecting and setting up production flow. The budgeted manufacturing overhead cost for purchase orders, inspections and product setups are $13,900, $11,500 and $5,600 respectively. The following table indicates the cost allocation usage for each product.

	Monochrome	Multifunction
Number of purchase orders	54	135
Number of inspections	57	225
Number of setups	95	368

Do not enter dollar signs or commas in the input boxes. a) For each product, calculate the manufacturing cost per unit under the current costing system (using direct labor hours to allocate manufacturing overhead.) Round your answers to the nearest whole number.

	Direct Labor Hours
Monochrome	Answer
Multifunction	Answer
Total	Answer

Round your answer to 2 decimal places. Cost per direct labor hour $Answer

	Monochrome	Multifunction
Direct Materials	$Answer	$Answer
Direct Labor	$Answer	$Answer
Manufacturing Overhead	$Answer	$Answer
Total Manufacturing cost per unit	$Answer	$Answer

b) For each product, calculate the manufacturing cost per unit under the ABC costing system. Round your answers to 2 decimal places. Manufacturing Overhead Cost per Order: $Answer Manufacturing Overhead Cost per Inspection: $Answer Manufacturing Overhead Cost per Setup: $Answer Round your answers to the nearest whole number. Round the overhead per unit to 2 decimal places.

	Ordering	Inspection	Setups	Total overhead per unit
Monochrome	$Answer	$Answer	$Answer	$Answer
Multifunction	$Answer	$Answer	$Answer	$Answer

Round your answers to 2 decimal places.

	Monochrome	Multifunction
Direct Materials	$Answer	$Answer
Direct Labor	$Answer	$Answer
Manufacturing Overhead	$Answer	$Answer
Total Manufacturing overhead	$Answer	$Answer