TB MC Qu. 4-74 Orange, Inc. has identified the following ... Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Overhead Item Setup costs Ordering costs Maintenance Power Total Overhead Expected Cost Direct materials Direct labor Units completed Direct labor hours $50,000 Number of setups 30,000 Number of orders 100,000 Machine hours 20,000 Kilowatt hours $200,000 Total direct labor hours budgeted = 2,000 hours. Cost Driver The following actual data applies to one of the products completed during the year: Expected Quantity 250 Product X $5,000 Number of setups $3,000 Number of orders 100 Machine hours 100 Kilowatt hours 1,500 2,000 4,000 5 50 50 500 If Orange, Inc. uses direct labor hours to assign overhead, the unit product cost for Product X will be:

TB MC Qu. 4-74 Orange, Inc. has identified the following ... Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Total direct labor hours budgeted =2,000 hours. The following actual data applies to one of the products completed during the year: If Orange, Inc. uses direct labor hours to assign overhead, the unit product cost for Product X will be