Using Activity Based Costing:

The Sompter Meter Company has improved its production planning schedule and would like to go this over with you from a financial standpoint.

The overhead cost is now being allocated based on the following table below:

Category	Plant and Equipment	Management	Purchasing	Sales and Shipping
Total Cost	$700.00	$2,200.00	$600.00	$1,500.00
Cost Allocation	Square feet	Labor hours	Purchase orders	Customer orders
Total units used	10000	2400	130	91
Product A	1000	500	10	5
Product B	2000	450	35	20
Product C	3000	690	60	41
Product D	4000	760	25	25

Determine the following based on the original production plan (product A -700, B-350, C-80 and D-42):

1. Plan and equipment cost per product?
2. Management costs per product?
3. Purchasing Costs?
4. Sales and shipping cost?
5. Total allocated overhead cost?
6. Profit per product?
7. Unit profit per product?
8. Total Profit of production plan?
9. Do you have any suggestions for the Sompter Meter Companys production plan?