Value-Stream Costing Objective During the week of June 12, Harrison Manufacturing produced and shipped 16,400 units of its aluminum wheels: 3,600 units of Model A and 12,800 units of Model B. The following costs were incurred: Materials Salaries/ Wages Machining Other Total Cost Order processing $19,400 $19,400 Production planning 304,800 304,800 Purchasing 23,400 23,400 Stamping $380,000 38,000 $37,200 $19,200 474,400 Welding 160,000 20,000 16,000 12,000 208,000 Cladding 65,000 65,000 Testing 10,000 10,000 Packaging and shipping 10,000 10,000 Invoicing 14,200 14,200 Total $605,000 $439,800 $53,200 $31,200 $1,129,200 Required: Note: Round ALL interim calculations to two decimal places. Uses these values in subsequent computations.

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.

2. Calculate the unit cost for Models A and B. 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.

Unit Cost Model A $

Model B $

Calculate the total unit cost for Models A and B.

Unit Cost Model A $

Model B $