Activity$-$Based Costing

Casual Cuts Inc. has total estimated factory overhead for the year of $$225,000,$ divided into four activities: cutting, $$90,000$; sewing, $$22,500$; setup, $$80,000$; and inspection, $$32,500.$ Casual Cuts manufactures two types of men's pants: jeans and khakis. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Cutting,Sewing,Setup,Inspection$],[$Jeans$,500$ dlh$,1,000$ dlh$,250$ setups,$100$ inspections$],[$Khakis$,1,000,500,750,400],[,1,500$ dlh$,1,500$ dlh$,1,000$ setups,$500$ inspections$]]$

Each product is budgeted for $10,000$ units of production for the year.

a$.$ Determine the activity rates for each activity.

$($iiin$)$

Cutting $$ per dlh

Sewing per dih

Setup Inspection $$ per setup

b$.$ Determine the factory overhead cost per unit for each product, using activity$-$based costing. Round your answers to two decimal places.

Jeans $$

Khakis

$