Year Ended December 30, 2000
Sales		$500,000
Cost of goods sold
Direct materials	$100,000
Direct labor	20,000
Manufacturing overhead	160,000	285,000
Gross margin		215,000
Selling and administrative expenses
Variable Selling expenses	20,000
Fixed Selling expenses	90,000
Total administrative expenses	60,000	170,000
Net operating income		$45,000

	Small	Large	Total
Sales	$300,000	$200,000	$500,000
Direct costs
Direct materials	62.500	37,500	100,000
Direct labor	15,000	10,000	25,000
Variable selling expenses	12,500	7,500	20,000
Units sold	2,500	1,000
Unit selling price	$60	$100
Machine hours per unit	0.4 MH	0.6 MH

		Expected activity
Activity cost pool	Activity measure	Small	Large	Total
Machining	number of machine hours	1,000	600	1600
Purchase orders	number of purchase orders	100	150	250
Design alterations	Number of design alterations	0	200	200
Customer relations	Number of customers	10	40	50
Segment sustaining	Not applicable

Small Large

Sales ? ?

Cost of goods sold

Direct materials ? ?

Direct labor ? ?

Manufacturing overhead ? ? ? ?

Gross margin ? ?

Average gross margin per unit ? ?

Question: Find all those values above^. The manufacturing overhead is at a rate of 100 dollars per MH(machine hours).