The St. John's Company manufactures three types of products: Product A, Product B, and Product C. The company has always used a traditional cost system, using a single plant wide rate with direct labor hours as the allocation base used to charge manufacturing overhead to production. Recently, the company has found its market very competitive and has starting losing market share to companies who are charging lower prices for similar products. The company has decided to implement an activity based costing system, and after performing the appropriate analysis, has determined that the attached activities and cost drivers relate to their production process. Also attached is the company's budgeted usage of the various cost drivers required. In addition, the company has prepared its manufacturing overhead budget for the upcoming year, which has also been attached.

show the budgeted total cost and budgeted cost per unit for each product, assuming that the company continues to use its current traditional costing system. Average Direct Labor rate is $10.

Materials Handling Pounds of Material Used

Cutting Machine Hours Used

Assembling Direct Labor Hours Used

Finishing Direct Material Cost

Packaging Number of Units Produced

Production in Units 10,000 12,000 18,000

Direct Material Cost $ 50 per unit $ 30 per unit $ 70 per unit

Direct Labor Hours 3 hours per unit 4 hours per unit 2 hours per unit

Machine Hours 2 hours per unit 1 hour per unit 4 hours per unit

Pounds of Material Used 5 per unit 3 per unit 7 per unit

Materials Handling $ 460,000

Cutting 224,000

Assembling 428,000

Finishing 318,000

Packaging 120,000

Total $ 1,550,000