Value-Stream Costing Objective During the week of June 12, Harrison Manufacturing produced and shipped 16,800 units of its aluminum wheels: 4,200 units of Model A and 12,600 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: Salaries/ Materials Order processing Production planning Purchasing Stamping Wages $20,000 Machining Other Total Cost $20,000 220,200 220,200 25,200 25,200 $350,000 35,000 $36,200 $18,200 439,400 Welding 160,000 40,000 40,000 12,000 252,000 Cladding 360,000 360,000 Testing 10,000 10,000 Packaging and shipping Invoicing Total $870,000 9,000 13,000 $372,400 9,000 13,000 $76,200 $30,200 $1,348,800 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. Unit Cost Model A Model B