Unused capacity, activity-based costing, activity-based management. Whitewater Adventures manufactures two models of kayaks, Basic and Deluxe, using a combination of machining and hand finishing. Machine setup costs are driven by the number of setups. Indirect manufacturing labor costs increase with direct manufacturing labor costs. Equipment and maintenance costs increase with the number of machine-hours, and facility rent is paid per square foot. Capacity of the facility is 6,250 square feet, and Whitewater is using only 80% of this capacity. Whitewater records the cost of unused capacity as a separate line item and not as a product cost. For the current year, Whitewater has budgeted the following:
														Whitewater Adventures
	Budgeted Costs and Activities
	for the Year Ended December 31, 2014
	Direct materials-Basic kayaks						$ 325,000
	Direct materials-Deluxe kayaks						240,000
	Direct manufacturing labor-Basic kayaks						110,000
	Direct manufacturing labor-Deluxe kayaks						130,000
	Indirect manufacturing labor costs						72,000
	Machine setup costs						40,500
	Equipment and maintenance costs						235,000
	Facility rent						200,000
	Total						$ 1,352,500
Other budgeted information follows:
							Basic		Deluxe
	Number of kayaks						5,000		3,000
	Machine-hours						11,000		12,500
	Number of setups						300		200
	Square footage of production space used						2,860		2,140

1a)	Calculate the budgeted total cost for the Basic model.
1b)	Calculate the budgeted cost per unit for the Basic model.
1c)	Calculate the budgeted total cost for the Deluxe model.
1d)	Calculate the budgeted cost per unit for the Deluxe model.