4-14 PRODUCT RELATIONAL TABLE, ABC LOS Maxwell Company recently installed an activity-based relational database. Using the in- formation contained in the activity relational table, the following activity rates have been computed: $200 per purchase order $12 per machine hour, Process R $15 per machine hour, Process D $40 per engineering hour $2 per packing order $100 per square foot Two products are produced by Maxwell: a deluxe disk player and a regular disk player. Each product has an area in the plant that is dedicated to its production. The plant has two manufacturing processes: the regular process (Process R) and the deluxe process (Process D). Other processes include engineering, product handling, and pro- curement. The product relational table for Maxwell is shown at the top of the fol- lowing page. Required: 1. Identify two different concatenated keys. What is the purpose of concatenated keys? 2. Using the activity rates and the information from the product relational table, calculate the unit overhead cost for cach product. 164 Part 1 Foundation Concepts Activity Driver Number Activity Driver Name Product Name Activity Usage Regular Regular Regular Regular Regular Regular Deluxe Deluxe 800,000 1,000 320,000 5,000 400,000 6,000 100,000 Units Purchase orders 3 Machine hours Engineering hours Packing orders Square footage Units Purchase orders Machine hours 4. 2. 500 40,000 6,000 100,000 Deluxe Deluxe Deluxe Engineering hours Packing orders Square footage Deluxe 6. 4,000 PROBLEMS