Value-Stream Costing Objective During the week of June 12, Harrison Manufacturing produced and shipped 18,000 units of its aluminum wheels: 4,000 units of Model A and 14,000 units of Model B. The cycle time for Model A is 0.80 hours and that of Model B is 0.55 hours. The total net work hours for the aluminum wheel value stream for the week were 15,000. The following costs were incurred: Order processing Production planning Purchasing Stamping Welding Cladding Testing Packaging and shipping Invoicing Total Materials Salaries/ Wages $19,000 Machining Other Total Cost $19,000 150,000 150,000 27,000 27,000 $360,000 36,000 160,000 40,000 $38,000 40,000 $18,000 452,000 12,000 252,000 660,000 660,000 10,500 10,500 $1,180,000 9,000 14,000 $305,500 9,000 14,000 $78,000 $30,000 $1,593,500 Required: 1. Assume initially that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Calculate the unit cost. Round your answer to the nearest dollar amount. per unit 2. Model A is responsible for 40 percent of the materials cost. Using the average conversion cost approach, calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount. Model A Model B Unit Cost 100