3. Activity Allocation Base Roller Company - ABC Predetermined Overhead Allocation Rate Purchasing Number of purchase orders $24.60 per purchase order Assembling Number of parts $0.38 per part Packaging Number of skateboards $0.90 per skateboard the context is stated below: 1 skateboard 12 parts Direct materials per skateboard = $2.15 Direct labor per skateboard = $9.25 Flip Skateboard Park wants 41,000 skateboards. 150 purchase orders if accepted 1) Calculate the total cost Roller will incur to purchase the needed materials and then assemble and package 41,000 skateboards. 2) Also calculate the cost per skateboard