Activity Cost Pool Assembly Processing orders Inspection Total Cost $240,000 $13,836 $34,556 Total Activity 15,000 1,200 2,120
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Activity Cost Pool Assembly Processing orders Inspection Total Cost $240,000 $13,836 $34,556 Total Activity 15,000 1,200 2,120 machine-hours orders inspection hours The company makes 812 units of product A13 a year, requiring a total of 760 machine-hours, 98 orders, and 20 inspection-hours per year. The product's direct materials cost is $26.19 per unit and its direct labor cost is $23.15 per unit. According to the activity-based costing system, the average cost of product D28K is closest to:
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