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		$	117,000		Batches	1,000
	Cutting			60,280		Machine hours	13,700
	Moving product			150,000		Moves	3,000
			$	327,280
Department B	Sewing		$	425,600		Direct labor hours	6,080
	Inspecting			52,500		Inspections	750
	Folding			65,340		Units	29,700
			$	543,440
Support	Design		$	612,000		Modification orders	360
	Providing space			72,800		Square feet	10,400
	Materials handling			334,400		Square yards	880,000
			$	1,019,200

Additional production information on the two lines of tents follows.

	Pup Tent		Pop-Up Tent
Units produced	19,800	units	9,900	units
Moves	1,000	moves	2,000	moves
Batches	250	batches	750	batches
Number of inspections	300	inspections	450	inspections
Machine hours	7,600	MH	6,100	MH
Direct labor hours	3,800	DLH	2,280	DLH
Modification orders	90	modification orders	270	modification orders
Space occupied	5,200	square feet	5,200	square feet
Material required	510,000	square yards	370,000	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.)

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 $19 per pup tent and $22 per pop-up tent. (Round your intermediate calculations and answers to 2 decimal places.)

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Item8

Item 8 Part 3 of 5 5 points

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[The following information applies to the questions displayed below.]

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		$	117,000		Batches	1,000
	Cutting			60,280		Machine hours	13,700
	Moving product			150,000		Moves	3,000
			$	327,280
Department B	Sewing		$	425,600		Direct labor hours	6,080
	Inspecting			52,500		Inspections	750
	Folding			65,340		Units	29,700
			$	543,440
Support	Design		$	612,000		Modification orders	360
	Providing space			72,800		Square feet	10,400
	Materials handling			334,400		Square yards	880,000
			$	1,019,200

Additional production information on the two lines of tents follows.

	Pup Tent		Pop-Up Tent
Units produced	19,800	units	9,900	units
Moves	1,000	moves	2,000	moves
Batches	250	batches	750	batches
Number of inspections	300	inspections	450	inspections
Machine hours	7,600	MH	6,100	MH
Direct labor hours	3,800	DLH	2,280	DLH
Modification orders	90	modification orders	270	modification orders
Space occupied	5,200	square feet	5,200	square feet
Material required	510,000	square yards	370,000	square yards

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

4. Using ABC, compute the total cost per unit for each tent if the direct labor and direct materials cost is $19 per pup tent and $22 per pop-up tent. (Round your intermediate calculations and final answers to 2 decimal places.)

5. Assume if the market price is $75 per pup tent and $150 per pop-up tent, determine the gross profit / loss per unit for each tent. (Round your intermediate calculations and answers to 2 decimal places.)