Walsh Company produces mathematical and financial calculators and operates at capacity. Data related to the two products follows.

Total manufacturing overhead costs? are:

	Total
Machining costs	$ 440,000
Setup costs	110,000
Inspection costs	120,000

Requirements

1.	Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product.
2.	Compute the manufacturing cost per unit for each product.
3.	How might Walsh managers use the new cost information from its?activity-based costing system to better manage its? business?

Data Table Mathematical Financial Annual production in units Direct materials cost Direct manufacturing labor cost Direct manufacturing labor-hours Machine-hours Number of production runs Inspection hours 50,000 75,000 $ 150,000 25,000 50,000 2,500 70,000 50 800 25,000 1,250 40,000 50 1,200 Print Done