Tanaka Corporation is a diversified manufacturer of yellow componets. The company's activity-based costing system contains the following six activity cost pools and activity rates:

Activity CostPool Activity Rates

Supporting direct labor ...................... $6.00 per direct labor-hour

Machine processing ........................... $4.00 per machine-hour

Machine setups ................................. $50.00 per setup

Production orders .............................. $90.00 per order

Shipments ..........................................$14.00 per shipment

Product sustaining ............................. $840.00 per product

Activity data have been supplied for the following two products:

Total Expected Activity

Yellow A Yellow B

Number of units produced per year .................. 200 2,000

Direct labor-hours ............................................. 80 500

Machine-hours .................................................. 100 1,500

Machine setups ................................................ 1 4

Production orders ............................................. 1 4

Shipments ......................................................... 1 10

Product sustaining ............................................ 1 1

Required:

a)Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system.[20]

Explain the term "cost driver unit"