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 company's production support activities follow. Process Department A Activity Pattern alignment Cutting Moving product Driver Batches Machine hours Moves Quantity 1,120 13, 2ee 3,380 Department B Sewing Inspecting Folding Overhead cost $129,920 60, 720 108,900 $299,540 $474,240 54,600 73,440 $602,280 $408,000 45,000 165,600 $618,600 Direct labor hours Inspections Units 6,240 700 39,689 Support Design Providing space Materials handling Modification orders Square feet Square yards 240 9, eee 720, eee Units produced Moves Batches Number of inspections Machine hours Pup Tent 20,400 units 1,100 moves 280 batches 280 inspections 7,800 MH 3,900 DLH Pop-Up Tent 10, 200 units 2,200 moves 840 batches 420 inspections 5,400 MH 2,340 DLH 180 modification orders 4,500 square feet 310,000 square yards Modification orders Space occupied Material required 4,500 square feet 410,000 square yards Required: 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.) Overhead Assigned 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 $15 per pup tent and $22 per pop-up tent. (Round your intermediate calculations and answers to 2 decimal places.) Pup Tent Pop-Up Tent Overhead per unit Total cost per unit Complete the below table. (Gross loss per unit should be indicated with a minus sign. Round your intermediate calculation answers to 2 decimal places.) 3. Assume the market price of the pup tent is $59 and the market price of the pop-up tent is $130, 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 4. 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 $22 per pop-up tent. (Round your intermediate calculations and final answers to 2 decimal places.) Pattern alignment- Cutting Moving product Sewing Inspecting Design Design Providing space Material handling Overhead Assigned Activity Driver Activity rate Overhead Cost Pup Tent Pattern alignment Cutting Moving product Sewing Inspecting Folding Design Providing space Material handling Material handling Pop-Up Tent Pattern alignment Cutting Moving product Sewing Inspecting Folding Design Providing space Material handling Pup Tent Pop-Up Tent Total manufacturing costs Direct materials and direct labor Overhead Total manufacturing cost per unit 5. Assume if the market price is $59 per pup tent and $130 per pop-up tent, determine the gross profit/loss per unit for each tent. (Round your intermediate calculations and answers to 2 decimal places.) PUT Pup Tent Pop-Up Tent Market price Pup Tent P op-Up Tent Will product line be retained or eliminated
