1. Woodlawn produces two types of optical mirrors. At the beginning of the year, the following budgeted data were prepared:

Mirror A Mirror B

Quantity 10,000 80,000

Selling Price $900 $750

Direct Labor/Materials Costs $529 $483

Overhead cost data were budgeted:

Activity Activity Cost Driver Mirror A Mirror B

Setups $200,000 # setups 300 setups 200 setups

Utilities 100,000 Machine Hrs 1,000 hrs. 4,000 hrs.

Packing 200,000 # Orders 10,000 orders 40,000 orders

1. Calculate the overhead rate for each overhead activity:

Setups :

Utilities:

Packing

Calculate the unit product cost for one Mirror A __________