Value-Stream Costing Objective

During the week of June 12, Harrison Manufacturing produced and shipped 18,400 units of its aluminum wheels: 4,400 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:

	Materials		Salaries/ Wages		Machining		Other		Total Cost
Order processing			$18,400						$18,400
Production planning			122,400						122,400
Purchasing			27,000						27,000
Stamping	$350,000		35,000		$36,000		$19,200		440,200
Welding	140,000		42,000		42,000		12,000		236,000
Cladding	420,000								420,000
Testing			10,500						10,500
Packaging and shipping			9,000						9,000
Invoicing			14,800						14,800
Total	$910,000		$279,100		$78,000		$31,200		$1,298,300

What if Model A and Model B are not homogeneous products? Assuming Model A is responsible for 40 percent of the materials cost, use DBC to calculate the unit cost for the two products. Round your interim calculations and final answers to the nearest dollar amount.

	Unit Cost
Model A	$fill in the blank 4
Model B	$fill in the blank 5