Wheels Company produces two different products, Bicycle, which sells for $256 per unit, and Scooter, which sells for $410 per unit, using three different activities: Design, which uses Engineering Hours as an activity driver; Machining, which uses machine hours as an activity driver; and Inspection, which uses number of batches as an activity driver. The cost of each activity and usage of the activity drivers are as follows:

	Cost		Usage by Bicycle			Usage by Scooter
Design (Engineering Hours)	$	150,000		100			150
Machining (Machine Hours)	$	860,000		1,581			3,519
Inspection (Batches)	$	65,000		49			31

Wheels manufactures 9,500 units of Bicycle and 7,600 units of Scooter per month. Each unit of Wheels uses $98 of direct materials and $44 of direct labor, while each unit of Scooter uses $133 of direct materials and $67 of direct labor. Required:

a. Calculate the Design activity proportions for Bicycles and Scooters.

b. Calculate the Machining activity proportions for Bicycles and Scooters.

c. Calculate the Inspection activity proportions for Bicycles and Scooters. (Round your final answers to 2 decimal places.)

d. Determine the indirect costs assigned to Bicycles. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

e. Determine the indirect costs assigned to Scooters. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

f. Determine the manufacturing cost per unit for Bicycles. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

g. Determine the manufacturing cost per unit for Scooters. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

h. Determine the gross profit per unit for Bicycles. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

i. Determine the gross profit per unit for Scooters. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)