XYZ Corporation has identified activity centers to which overhead costs are assigned. The cost pool amounts for these centers and their selected activity drivers for 2020 follow:

Activity Centers Costs Activity Drivers

Utilities P1,200,000 60,000 machine hours

Setup P1,092,000 1,560 setups

Material Handling P2,560,000 1,280,000 pounds of material

Product X direct costs amounted to P90,000, direct labor hours were 23,000, machine hours totaled 28,000, 760,000 pounds of material were used, and there were 820 setups. 25,000 units of product X were completed during the period. Compute the full cost per unit of product X using activity based costing:

Answers:

a.P106.16

b.P109.76

c.P109.20

d.P105.20