1. Value-Stream Costing Objective

   During the week of June 12, Harrison Manufacturing produced and shipped 18,000 units of its aluminum wheels: 5,000 units of Model A and 13,000 units of Model B. The following costs were incurred:

   	Materials		Salaries/ Wages		Machining		Other		Total Cost
   Order processing			$19,000						$19,000
   Production planning			199,800						199,800
   Purchasing			25,200						25,200
   Stamping	$355,000		35,500		$37,800		$19,600		447,900
   Welding	150,000		40,000		40,000		12,000		242,000
   Cladding	470,000								470,000
   Testing			10,000						10,000
   Packaging and shipping			9,000						9,000
   Invoicing			13,000						13,000
   Total	$975,000		$351,500		$77,800		$31,600		$1,435,900

   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. Calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount.

   	Unit Cost
   Model A	$
   Model B	$

   3. What if Model A is responsible for 40 percent of the materials cost? Calculate the unit materials cost for Models A and B. Round your answers to the nearest dollar amount.

   	Unit Cost
   Model A	$
   Model B	$

   Calculate the total unit cost for Models A and B. Round your interim calculations and final answers to the nearest dollar amount.

   	Unit Cost
   Model A	$
   Model B	$