Walnut Systems produces two products, Product A$,$ which sells for $$150$ per unit, and Product B$,$ which sells for $$210$ per unit, using three activities: Design, which uses engineering hours as the cost driver; Machining, which uses machine hours as the cost driver; and

$50$

Inspection, which uses the number of batches as the cost driver. The cost of each activity and usage of the cost drivers are as follows:

points

$00$:$46$:$59$

$\backslash$table$[[,,$Usage by$,$Usage by$],[$Activity Pool $($Driver$),$Cost of Pool,Product A$,$Product B$],[$Design $($engineering hours$),$$$150,000,230,270],[$Machining $($machine hours$),500,000,1,120,2,880],[$Inspection $($batches$),30,000,36,24]]$

Walnut manufactures $10,000$ units of Product A and $9,060$ units of Product $B$ per month. Each unit of Product A uses $$44$ of direct materials and $$26$ of direct labor, while each unit of Product B uses $$78$ of direct materials and $$38$ of direct labor.

Required:

a$.$ Calculate the Design activity proportions for Products A and $B.$

b$.$ Calculate the Machining activity proportions for Products A and $B.$

c$.$ Calculate the Inspection activity proportions for Products A and B$.$

d$.$ Determine the indirect costs assigned to Product $A.$

e$.$ Determine the indirect costs assigned to Product B$.$

f$.$ Determine the manufacturing cost per unit for Product $A.$

g$.$ Determine the manufacturing cost per unit for Product $B.$

h$.$ Determine the gross profit per unit for Product $A.$

i$.$ Determine the gross profit per unit for Product B$.$