Valery Stereo Company has provided the following information regarding its activity$-$based

costing system:

Purchasing department costs are allocated based on purchase orders, and the predetermined

overhead allocation rate is $$79$ per purchase order.

Assembly department costs are allocated based on the number of parts used, and the

predetermined overhead allocation rate is $$2$ per part.

Packaging department costs are allocated based on the number of units produced, and the

predetermined overhead allocation rate is $$2$ per unit produced.

Each stereo produced has $50$ parts, and the direct materials cost per unit is $$62.$ There are no

direct labor costs. Valery Stereo has an order for $1,000$ stereos, which will require $40$ purchase

orders in all. What is the total cost for the $1,000$ stereos?

The Bernaldo Company manufactures ceiling fans and uses an activity$-$based costing system.

Each ceiling fan has $20$ separate parts. The direct materials cost is $$85$ and each ceiling fan

requires $2\mathrm{.}50$ hours of machine time to manufacture. Additional information is as follows:

What is the total manufacturing cost per ceiling fan? $($Round any intermediate calculations and

your final answer to the nearest cent.$)$ Assuming Bernaldo Co$.$ requires a $40\%$ markup on total