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Benton Corporation manufactures computer microphones, which come in two models: Standard and Premium. Data for a

representative quarter for the two models follow:

Manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection.

Data on manufacturing overhead for a representative quarter follow:

Required:

a$.$ Compute the unit costs for the two products, Standard and Premium, using the current costing system at Benton $($using direct labor

costs as the allocation basis for overhead$).$

b$.$ Compute the unit costs for the two products, Standard and Premium, using the proposed ABC system at Benton.

Note: For all requirements, do not round intermediate calculations. Round your answers to $2$ decimal places.Benton Corporation manufactures computer microphones, which come in two models: Standard and Premium. Data for a representative quarter for the two models follow:

Standard Premium

Units produced $11,6002,900$

Production runs per quarter $5025$

Direct materials cost per unit $ $30$ $ $64$

Direct labor cost per unit $5075$

Manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection. Data on manufacturing overhead for a representative quarter follow:

Supervision $ $239,250$

Setup labor $278,400$

Incoming inspection $200,100$

Total overhead $ $717,750$

Required:

Compute the unit costs for the two products, Standard and Premium, using the current costing system at Benton $($using direct labor costs as the allocation basis for overhead$).$

Compute the unit costs for the two products, Standard and Premium, using the proposed ABC system at Benton.

Note: For all requirements, do not round intermediate calculations. Round your answers to $2$ decimal places.