The number of units receiving the finish activity, not the number of units transferred to Finished Goods Inventory.Rosie Learns produces two models of robots, the Rosie V and the Rosie X. The Rosie X has fewer parts and requires no finishing work.

Description Rosie Learns, Inc. manufactures robots and uses an activity-based costing system. Rosie Learns' activities and related data are listed below: Predetermined Activity Budgeted Allocation Overhead Cost Base Allocation Rate Materials Number of $1.50 Handling $230,000 Parts Number of Assembly 3,200,000 assembling 16.00 direct labor hours Number of Finishing 150,000 finished 3.00 units*