ACCT 210 Chapter 5 Supplemental in Class Assignment Numbers Text Model A Product Data Model B 100,000 110,000 10,000 Units produced per year Direct Labor hours Production Set-ups Inspection hours Machine hours Maintenance hours 50,000 40 800 20,000 10,000 350,000 60 1,200 180,000 90,000 400,000 100 2,000 200,000 100,000 Total Activity Rate Overhead costs: Set-up Costs Inspection costs Machining Costs Maintenance Costs 300,000 250,000 240,000 210,000 1,000,000 Activity Driver Pr00015 Inspection hours Machine hog Maintenance hours nu 1. Compute the overhead cost per unit for each product by using a plantwide rate based on direct labor hours. Overhead Per Direct Labor Hour Model A Model B Total Overhead Units Overhead per Unit 2. Compute the overhead cost per unit for each product using Activity Based Costing Overhead Cost: Model A Model B Total Overhead Overhead per Unit