[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 $ 115,000 Batches 1,000 Cutting 49,720 Machine hours 11,300 Moving product 161,700 Moves 3,300 $ 326,420 Department B Sewing $ 425,600 Direct labor hours 5,600 Inspecting 49,500 Inspections 750 Folding 58,590 Units 27,900 $ 533,690 Support Design $ 608,000 Modification orders 320 Providing space 76,800 Square feet 9,600 Materials handling 266,600 Square yards 860,000 $ 951,400 Additional production information on the two lines of tents follows. Pup Tent Pop-Up Tent Units produced 18,600 units 9,300 units Moves 1,100 moves 2,200 moves Batches 250 batches 750 batches Number of inspections 300 inspections 450 inspections Machine hours 7,000 MH 4,300 MH Direct labor hours 3,500 DLH 2,100 DLH Modification orders 80 modification orders 240 modification orders Space occupied 4,800 square feet 4,800 square feet Material required 470,000 square yards 390,000 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 $15 per pup tent and $21 per pop-up tent. (Round your intermediate calculations and answers to 2 decimal places.)

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

3. Assume the market price of the pup tent is $72 and the market price of the pop-up tent is $160, 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 $15 per pup tent and $21 per pop-up tent. (Round your intermediate calculations and final answers to 2 decimal places.)

5. Assume if the market price is $72 per pup tent and $160 per pop-up tent, determine the gross profit / loss per unit for each tent. (Round your intermediate calculations and answers to 2 decimal places.)