Triton Inc. makes two styles of trophies, basic and deluxe, and operates at capacity. Triton does large custom orders. Triton budgets to produce 10,000 basic trophies and 5,000 deluxe trophies. Manufacturing takes place in two production departments: forming and assembly. In the forming department, indirect manufacturing costs are accumulated in two cost pools, set up and general overhead. In the assembly department, all indirect manufacturing costs are accumulated in one general overhead cost pool. The basic trophies are formed in batches of 200 but because of the more intricate detail of the deluxe trophies, they are formed in batches of 50.

The controller has asked you to compare plant-wide, department, and activity-based cost allocation. Triton Budgeted Information for the Year Ended November 30,2017

Forming Department	Basic	Deluxe	Total
Direct materials	$29,000	$22,400	$51,400
Direct manufacturing labor	31,400	18,100	49,500
Overhead costs: Set up			15,840
Overhead costs: General overhead			39,600

Assembly Department	Basic	Deluxe	Total
Direct materials	$4,900	$7,400	$12,300
Direct manufacturing labor	15,400	18,600	34,000
Overhead costs: General overhead			47,600

1.	Calculate the budgeted unit cost of basic and deluxe trophies based on a single plant-wide overhead rate, if total overhead is allocated based on total direct costs. (Don't forget to include direct material and direct manufacturing labor cost in your unit cost calculation.)
2.	Calculate the budgeted unit cost of basic and deluxe trophies based on departmental overhead rates, where forming department overhead costs are allocated based on direct manufacturing labor costs of the forming department and assembly department overhead costs are allocated based on total direct manufacturing labor costs of the assembly department.
3.	Calculate the budgeted unit cost of basic and deluxe trophies if Triton allocates overhead costs in each department using activity-based costing, where setup costs are allocated based on number of batches and general overhead costs for each department are allocated based on direct manufacturing labor costs of each department.
4.	Explain briefly why plant-wide, department, and activity-based costing systems show different costs for the basic and deluxe trophies. Which system would you recommend and why?

Finally, calculate unit cost for the basic and deluxe trophies. (Round your final answer to the nearest cent, $X.XX.)

	Basic	Deluxe	Total
Total direct costs	?	?	?
Allocated overhead	56,490	46,550	103,040
Total costs	?	?	?
Unit cost	?	?