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Units produced 50,000 250,000 300,000 Prime costs $200,000 $750,000 $950,000 Direct labor hours 10,000 40,000 50,000 Machine hours 20,000 10,000 30,000 Number of setups 25

Units produced 50,000 250,000 300,000 Prime costs $200,000 $750,000 $950,000 Direct labor hours 10,000 40,000 50,000 Machine hours 20,000 10,000 30,000 Number of setups 25 75 100 Inspection hours 1200 2,800 4,000 Number of moves 140 210 350 Departmental Data (expected and actual) Molding Assembly Total Direct labor hours: Rug cleaners 5,000 5,000 10,000 Sweepers 5,000 35.000 40.000 Totals 10.000 40.000 50,000 Machine hours: Rug cleaners 17,000 3,000 20.000 Sweepers 3,000 7.000 10.000 Totals 20,000 10,000 30,000 Overhead costs: Machining $100,000 $ 30,000 $130,000 Moving materials 40,000 30,000 70,000 Setting up 70,000 10,000 80,000 Inspecting products 20.000 30.000 50.000 Totals $230,000 $100,000 $330,000 What is the unit product cost for rug cleaners if a plantwide rate is used based on direct labor hours? Oa. $11.20 Ob. $5.40 Oc. $5.32 Od. $4.40

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