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Tent Master produces two lines of tents sold to outdoor enthusiasts. The tents are cut to specifications in department A. In department B the tents

Tent Master produces two lines of tents sold to outdoor enthusiasts. The tents are cut to specifications in department A. In department B the tents are sewn and folded. The activities, costs, and drivers associated with these two manufacturing processes and its production support activities follow.


Process Activity Overhead cost Driver Quantity
Department A Pattern alignment $ 56,640 Batches 480
Cutting 61,200 Machine hours 12,000
Moving product 151,200 Moves 3,600


$ 269,040




Department B Sewing $ 419,840 Direct labor hours 5,120
Inspecting 12,000 Inspections 300
Folding 95,700 Units 33,000


$ 527,540




Support Design $ 608,000 Modification orders 320
Providing space 20,400 Square feet 10,200
Materials handling 211,600 Square yards 920,000


$ 840,000






Additional production information on the two lines of tents follows.

Pup Tent Pop-Up Tent
Units produced 22,000 units 11,000 units
Moves 1,200 moves 2,400 moves
Batches 120 batches 360 batches
Number of inspections 120 inspections 180 inspections
Machine hours 7,400 MH 4,600 MH
Direct labor hours 3,200 DLH 1,920 DLH
Modification orders 80 modification orders 240 modification orders
Space occupied 5,100 square feet 5,100 square feet
Material required 480,000 square yards 440,000 square yards

1. Using ABC, compute the total cost per unit for each tent if the direct labor and direct materials cost is $15 per pup tent and $21 per pop-up tent.(Round your intermediate calculationsand final answers to 2 decimal places. Omit the "$" sign in your response.)


Total cost per unit
Pup tent $/unit
Pop-up tent $/unit

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