two ABC Mini-Cases #1: Toy Factory A toy factory produces two types of products, robots and race cars. Production takes place departments, molding (where plastic components are produced) and assembly (where the components are joined together). Exhibit A: Departmental Data II. Departmental Data (expected and actual) Molding Assembly Total Text 5,000 5,000 10,000 5,000 35,000 40,000 10,000 40,000 50,000 Direct labor hours: Robots Race cars Total Machine hours: Robots Race cars Total Overhead costs: Machining Moving materials Setting up Inspecting products Total 17,000 3,000 20,000 3,000 7,000 10,000 20,000 10,000 30,000 $120,000 40,000 70,000 20,000 $250,000 $ 30,000 30,000 10,000 30,000 $100,000 $150,000 70,000 80,000 50,000 $350,000 Exhibit B: Activity Data Moving materials Setting up Inspecting products Total 40,000 70,000 20,000 $250,000 30,000 10,000 30,000 $100,000 70,000 80,000 50,000 $350,000 Exhibit B: Activity Data 1. Activity Usage Measures (expected and actual) Robots Race Cars Total Units produced Prime costs Direct labor hours Machine hours Number of setups Inspection hours Number of moves 50,000 $200,000 10,000 20,000 25 250,000 $750,000 40,000 10,000 75 2,800 210 $950,000 50,000 30,000 100 4,000 350 1,200 140 1. Calculate per unit overhead on a plantwide basis using direct labor hours as the cost allocation base. 2. Calculate per unit overhead by department using machine hours as the driver in the molding department and DL hours in the assembly department. 3. Calculate per unit overhead using activity based costing