Value-Stream Costing Obyective During the week of June 12, Harrifon Manufactuing produced and stipped 16,800 units of its aluminum wheels: 4,200 units of Model A and 12,600 units of Model a. The cycle time for Model A is 0.80 hours and that of Model 8 is 0.55 hours. The total net work hours for the aluminum wheel value stream for the week were 15,000 . The folowing costs were incurred: 1. Assume intialy that the yalue-stream conts and total vnits shpped apply only to one model (o single-product value stream), Calcucte the unit cost. Round your answer to the nearest dollar amount. per unit. 2. Modei A is responsible for 40 percent of the materiais cost. Using the everage comersion cost approachy calcylate the unit cost for Modeis A and 8 . Round your answers to the nearest dellar amount. 1. Assume initally that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Caiculate the unit cost. Round your answer to the nearest dollar amount. per unit 2. Model A is responsible for 40 percent of the materials cost. Using the average conversion cost approach, calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount. 3. What if Model A and Model B are not homogeneous products? Assume the same materlals usage as in Requirement 2. Use DBC to calculate the unit cost for the two proouct: Round your interim calculations and final answers to the nearest dollar amount. Explain when and why this cost is more accurate than the unit cost calculated in Recuirement 2. Explain why DEC is a good approach for value-stream costing. DBC should be used if the products wse. DBC homogeneous aroducts, Even when the products are mare sccirate as if appronimates ABC assignments