Steering Surfboard produces two surfboards. One is a recreational model made from polyurethane foam covered with fiberglass cloth and epoxy resin. The other is a high performance competition board that uses carbon fiber instead of fiberglass. The carbon fiber boards are custom-made and require more hand finishing and setup time. Most of the companys sales come from the recreational model, but recently sales of the competition boards have been increasing. The following information is related to the products for the most recent year:

			Recreational				Competition
Sales and production (number of surfboards)				1,350				180
Sales price per board				$540.00				$1,080.00
Unit costs:
	Direct materials			160.00				225.00
	Direct labor			106.00				270.00
	Overhead*			149				376
Total unit cost				415				871
Gross profit				$125				$209
Overhead* costs:
	Building depreciation			$45,000
	Equipment depreciation			54,000
	Materials ordering			22,500
	Quality control			58,950
	Maintenance and security			33,750
	Setup and drafting			34,200
	Supervision			54,000
Total overhead				$302,400
Overhead rate based on direct labor dollars:
	Total overhead			$302,400
	Total labor ($106.00 1,350) + ($270.00 180)			$191,700

* Overhead rate $1.58 per direct labor dollar. ($302,400 $191,700) Vikki Mason, the president of Steering, is concerned that the traditional cost system used by Steering may not be providing accurate cost information and that the sales price of the competition surfboard might not be enough to cover its true cost. (c) Assume that Steering retains a consultant to create an activity-based costing system, and the consultant develops the following data:

						Driver Activity
Cost Pool		Amount		Driver		Recreational Boards		Competition Boards
Building		$45,000		Square footage		7,200		1,800
Equipment		54,000		Machine hours		3,825		675
Materials ordering		22,500		Number of orders		90		270
Quality control		58,950		Number of inspections		90		360
Maintenance and security		33,750		Square footage		7,200		1,800
Setup and drafting		34,200		Number of setups		45		180
Supervision		54,000		Direct labor cost		$162,000		$54,000
		$302,400

Determine the overhead allocation to each line of surfboards using an activity-based costing approach, and compute the total unit costs for each model surfboard. (Round allocation rate and final answer to 2 decimal places, e.g. 15.25.)

Overhead allocation per surfboard for Recreational:

Overhead allocation per surfboard for Competition:

Total unit cost per surfboard for Recreational:

Total unit cost per surfboard for Competition:

Can you please help with these 2 questions (4 parts total) and show your work step by step? I want to be sure I understand the entire process. Thank you in advance!!