Trombly Travel Products $($TTP$)$ manufactures and sells travel bags and accessories. TTP produces backpacks at its West Street plant.

The different backpack models are identified by the primary material used: canvas, nylon, or leather. The company uses a plantwide

rate based on direct labor$-$hours. The plantwide rate is $$5\mathrm{.}00$ per labor$-$hour. All direct labor at TTP is paid $$34$ per hour. Canvas and

nylon backpacks are produced in Department $1.$ Leather backpacks are produced in Department $2.$ The product costs $($per backpack$)$

follow.

Required:

a$.$ Compute the total unit cost of each backpack model using the plantwide allocation method.

b$.$ The machines in Department $1$ are older and almost fully depreciated. The equipment in Department $2$ was recently updated and

the process in Department $2$ is more highly automated. At the request of the manager of Department $1,$ a cost analyst at TTP

provided the following information on overhead costs, machine$-$hours and direct labor$-$hours for the two departments.

Using labor$-$hours as the department allocation base for Department $1$ and machine$-$hours as the department allocation base for

Department $2,$ compute the allocation rate for each.

c$.$ Compute the unit cost of each model of backpack using the department allocation rates computed in requirement $($b$)($labor$-$hours in

Department $1$ and machine$-$hours in Department $2).$

Note: Do not round your intermediate calculations.