Stratt Systems produces two different products, Product A, which sells for $135 per unit, and Product B, which sells for $203 per unit, using three different activities: Design, which uses Engineering Hours as an activity driver; Machining, which uses machine hours as an activity driver; and Inspection, which uses number of batches as an activity driver. The cost of each activity and usage of the activity drivers are as follows:

	Cost		Usage by Product A			Usage by Product B
Design (Engineering Hours)	$	164,115		216			305
Machining (Machine Hours)	$	587,880		1,080			3,180
Inspection (Batches)	$	26,255		42			17

Stratt manufactures 10,800 units of Product A and 6,700 units of Product B per month. Each unit of Product A uses $43 of direct materials and $15 of direct labor, while each unit of Product B uses $71 of direct materials and $26 of direct labor.

Required:
a.	Calculate the activity rate for design. (Omit the "$" sign in your response.)

Rate for design

$ per hour

b.	Calculate the activity rate for machining. (Omit the "$" sign in your response.)

Rate for machining

$ per hour

c.	Calculate the activity rate for inspection. (Omit the "$" sign in your response.)

Rate for inspection

$ per batch

d.	Determine the total indirect costs assigned to Product A. (Omit the "$" sign in your response.)

Total indirect costs

$

e.	Determine the total indirect costs assigned to Product B. (Omit the "$" sign in your response.)

Total indirect costs

$

f.	Determine the manufacturing cost per unit for Product A. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Manufacturing cost

$ per unit

g.	Determine the manufacturing cost per unit for Product B. (Round your answer to 2 decimal places.Omit the "$" sign in your response.)

Manufacturing cost

$ per unit

h.	Determine the gross profit per unit for Product A. (Round your intermediate calculation to two decimal places. Round your answer to 2 decimal places.Omit the "$" sign in your response.)

Gross profit

$ per unit

i.	Determine the gross profit per unit for Product B. (Round your intermediate calculation to two decimal places. Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Gross profit

$ per unit