TOABC Bob kandall, cant accounting manager for emple Products, mas asked to determine the costs of the activities performed within the company's Manufacturing Engineering Department. The department has the following activities: Creating bills of materials (BOM), studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tools. The resource costa (from the general ledger) and the times to perform one unit of each activity are provided below. Resource Costs Activities Unit Time Driver $361,000 Creating BOM 0.5hr. No. of BMS lopment 103,000 Designing tools No. of tool designs 27,000 Improving processes Process improvement his $490.000 Training employees No. of training sessions Studying capabilities Soudy hours Total machine and labor hours (at practical capacity) Machine hours 2.000 Engineering hours 11.000 Totalhos 20,000 The activity designing tools, uses the number of tools designed as the activity driver Using a traditional approach, the cost of the designing tools activity was determined to be $180,000 with an expected activity output of 1,000 for the coming year During the first week of the year, the jobs (ob 150 and Job 151) had a demand for 10 and 20 new tools, respectively, Required: 1. Calculate the capacity cost rate for the Manufacturing Engineering Department. Round your answer to the nearest cont. per hour 2. Using the capacity cest rate, determine the activity rates for each activity. Round your answers to the nearest cert Activity Rates Creating BOM per BOM Designing tools per tool design Improving processes per process improvement Training employees per training session Required: 1. Calculate the capacity contrate for the Manufacturing Engineering Department. Round your answer to the nearest cent per hour 2. Using the capacity cost rate, determine the activity rates for each activity. Round your answers to the nearest cent Activity Rates Creating BOM per BOM Designing tools per tool design Improving processes $ per process improvement Training employees per training session per study hour 3. Calculate the cost of designing tools that would be assigned to each job using the TDABC-derived activity rate and then repeat using the traditional Arabe Job 150 Job 151 TDAN $ ABC 4. Now suppose that time for creating Boss OS for a standard product but that creating a BOM for a custom product adds an additional 0.3 hour. Express the time equation for this added complexity. Round your answers to two decimal places Place the amounts left to right, lowest to highest BOM time- Calculate the activity rate for the activity of creating a BOM for custom products. Round your answer to the nearest cent pero