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 the companys production support activities follow.

Process	Activity	Overhead Cost				Driver	Quantity
Department A	Pattern alignment		$	107,640		Batches	920
	Cutting			59,400		Machine hours	13,500
	Moving product			88,800		Moves	2,400
			$	255,840
Department B	Sewing		$	426,240		Direct labor hours	5,920
	Inspecting			56,000		Inspections	800
	Folding			84,645		Units	31,350
			$	566,885
Support	Design		$	572,000		Modification orders	440
	Providing space			46,000		Square feet	9,200
	Materials handling			300,800		Square yards	940,000
			$	918,800

Additional production information on the two lines of tents follows.

	Pup Tent		Pop-Up Tent
Units produced	20,900	units	10,450	units
Moves	800	moves	1,600	moves
Batches	230	batches	690	batches
Number of inspections	320	inspections	480	inspections
Machine hours	8,200	MH	5,300	MH
Direct labor hours	3,700	DLH	2,220	DLH
Modification orders	110	modification orders	330	modification orders
Space occupied	4,600	square feet	4,600	square feet
Material required	490,000	square yards	450,000	square yards

1.	Using a plantwide overhead rate based on direct labor hours, compute the overhead cost that is assigned to each pup tent and each pop-up tent. (Round your intermediate calculations and final answers to 2 decimal places.)

		0
Overhead Assigned	Activity Driver	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Pup Tent
Pop-Up Tent

2.	Using the plantwide overhead rate, determine the total cost per unit for the two products if the direct materials and direct labor cost is $21 per pup tent and $21 per pop-up tent. (Round your intermediate calculations and answers to 2 decimal places.)

	Pup Tent	Pop-Up Tent
Materials and Labor per unit
Overhead per unit
Total cost per unit

Complete the below table. (Round your intermediate calculations and answers to 2 decimal places.)

3. Assume the market price of the pup tent is $69 and the market price of the pop-up tent is $170, determine the gross profit / loss per unit for each tent assuming overhead is assigned using the plantwide rate.
		Pup Tent	Pop-Up Tent
Market price
Manufacturing cost per unit
Gross profit (loss) per unit
		Pup Tent	Pop-Up Tent
Will product line be retained or eliminated?

4.	Using ABC, compute the total cost per unit for each tent if the direct labor and direct materials cost is $21 per pup tent and $21 per pop-up tent. (Round your intermediate calculations and final answers to 2 decimal places.)

Pattern alignment
Cutting
Moving product
Sewing
Inspecting
Folding
Design
Providing space
Material handling
Overhead Assigned	Activity Driver		Activity rate		Total Overhead Cost
Pup Tent
Pattern alignment
Cutting
Moving product
Sewing
Inspecting
Folding
Design
Providing space
Material handling
Pop-Up Tent
Pattern alignment
Cutting
Moving product
Sewing
Inspecting
Folding
Design
Providing space
Material handling
Total manufacturing costs		Pup Tent	Pop-Up Tent
Direct materials and direct labor
Overhead
Total manufacturing cost per unit