Value-Stream Costing Objective During the week of June 12, Harrison Manufacturing produced and shipped 16,600 units of its aluminum wheels: 3,800 units of Model A and 12,800 units of Model B. The following costs were incurred: Salaries/ Materials Wages Machining Other Total Cost Order processing $19,200 $19,200 Production planning 73,800 73,800 Purchasing 27,000 27,000 Stamping $355,000 35,500 $36,400 $18,600 445,500 Welding 150,000 42,000 42,000 12,000 246,000 Cladding 635,000 635,000 Testing 10,000 10,000 Packaging and shipping 10,000 10,000 Invoicing 13,600 13,600 Total $1,140,000 $231,100 $78,400 $30,600 $1,480,100 Required: 1. Assume initially that the value-stream costs and total units shipped apply only to ne model (a single- product value stream). Calculate the unit cost. Round your answer to the nearest dollar amount. 89 per unit 2. Calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount. Unit Cost Model A 390 X Model B 116 x 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 156 X 69 x 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 592,040 x 888,060 x Model B Feedback Check My Work 1. The unit cost of products in a value stream is the actual value-stream cost divided by the units shipped for a given time period. 2. Review what you have learned about value stream costing for multiple products in the chapter. 3. If materials costs are significantly different for multiple products, the unit cost is the average conversion cost plus the unit materials cost