Units Sold $60,000$

Selling Price $$12\mathrm{.}50$

Direct Material Cost Per Unit $$3\mathrm{.}00$

Direct Labor Cost Per Hour $$7\mathrm{.}50$

Variable MO $$0\mathrm{.}40$

Variable Selling Costs $$1\mathrm{.}10$

Labor Hours Per Unit $0\mathrm{.}2$

Sales Orders $120$

Purchase Orders $50$

Production Runs $45$

Material Moves $86$

Machine Setups $130$

Machine Hours $525$

Inspections $200$

Shipments $60$Order Processing $$35,000$ Number of Sales Orders

Purchasing $$36,000$ Number of Purchase Orders

Material Handing $$28,000$ Material Moves

Machine Setup $$14,000$ Machine Setups

Production $$99,000$ Production Runs

Assembly $$80,000$ Machine Hours

Inspecting $$11,000$ Number of Inspections

Shipping $$7,500$ Number of Shipments

Stick UmbrellaActivity$-$Based Costing

Revenues $$750,000$

Direct Materials $$180,000$

Direct Labor $$90,000$

Variable Overhead $$24,000$

Variable Selling Costs $$66,000$

Order Processing Costs $

Purchasing Costs $

Material Handing Costs $

Machine Setup Costs $

Production Costs $

Assembly Costs $

Inspecting Costs $

Shipping Costs $

Total Costs $

Operating Income $

Operating Income $\%\%$

Per Unit Operating Income $